Bhushan Power & Steel Limited Vs Asst. Commissioner State Taxes & Excise
Date: February 11, 2020
Subject Matter
Minor procedural lapses under Rule 138(10) will attract only General Penalty u/s 125
Summary
1. Rule 138(10) says that validity of e-way bill may be extended within 8 hours from the time of its expiry but in the instant cases the vehicle was practically apprehended in almost 08 to 09 hours of the expiry of the e-way bill, primafacie it appea…
1. Since the all three appeals are similar in nature and pertain to the same appellant therefore taken up together. These appeals have been filed against the order dated 21-11-2018 passed by the Asst. Commissioner State Taxes & Excise-cum-Proper Officer, the Mall Road Circle, Shirnla vide which an additional demand of Rs.3,80,272/- in Appeal No. 007/2019, Rs 3,61,778/- in Appeal No 08/2019 and…