Hero Steel Limited Vs Assistant Commissioner, State Tax
Date: August 20, 2022
Subject Matter
Tax/penalty u/s 129 cannot be imposed merely on the basis of expiry of e-way bill and without proving the intention to evade the tax.
Summary
It is stated in the order of the Proper Officer that the goods were physically examined and were found matching with the detail mentioned in the tax invoice. The goods were accompanied with proper tax invoice. The Proper Officer has not mentioned any…
1. At the outset, it is made 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. A reference to the HPGST Act would also mean a reference to the corresponding similar provisions under the CGST Act. 2. This appeal has been filed under section 107 of…