Case LawAppeal No. 12/2019
Om Dutt Vs ACST&E-cum-Proper Officer
- Court:
- Appellate Authority
- Bench:
- Himachal Pradesh
- Date:
- February 14, 2020
- Type:
- Appeal
- Members:
- Rohit Chauhan
Subject
Penalty imposed ignoring the corrected and updated e-way bill is not sustainable
E-Way Bill
Summary
1. It appears that there is no dispute regarding quantity of goods and further all concerns documents were placed before the proper officer. It is a fact that The E Way bill for the goods in question was generated at 09:43 pm on 05-11-2018 in which a…
Judgement
1. At the outset, I would like to make it clear that the provisions of both the Himachal Pradesh Goods and Service Tax Act, 2017 and Central Goods & Service Act, 2017 (hereinafter referred to as HPGST and CGST Act respectively) are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the HPGST Act would als…