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GST - Highlights / Catch Notes

Home Highlights October 2023 Year 2023 This

Demand of tax alongwith penalty - part B of the e-way bill ...

GST

October 21, 2023

Demand of tax alongwith penalty - part B of the e-way bill accompanying with the goods, was not filled - The petitioner has not submitted any explanation up to the stage of this Court that under what circumstances, part B of the e-way bill was not filled. - Once the finding of fact, which has been recorded against the assessee has not been assailed in the present writ petition, the petitioner cannot be permitted to argue the case beyond the pleadings. - HC

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