Orson Holdings Company Ltd. v. Union of India
- Court:
- High Court
- Bench:
- Gujarat
- Date:
- January 18, 2023
- Type:
- Special Civil Application
- Members:
- Ms. Sonia Gokani and Sandeep N. Bhatt
Subject
No penalty u/s 129(3) is applicable as the assessee did not have intention to use expired e-way bill
Summary
Goods and vehicle were detained on ground that e-way bill had expired. Petitioner had deposited tax and penalty demanded in notice issued under Section 129(3) HELD BY HC: Place of delivery was in Gujarat and company was situated in West Bengal…
Judgement
At the time of issuance of notice on 7-12-2018 in this petition which is filed under Article 226 of the Constitution of India, this Court has passed the following order: "1. This petition challenges the constitutional validity of rule 138(10) of the Central Goods and Services Tax Rules, 2017/Gujarat Goods and Services Tax Rules, 2017 as being unconstitutional and violative of Articles…