Sanskruthi Motors vs Jt Commr (Appeals II), State Tax
Date: August 17, 2022
Subject Matter
Imposition of penalty/ tax on the allegation that there was ample time to revalidate the e-way bill is not justified
Summary
The officer was duty bound to consider the explanation offered by the petitioner for the expiry of the e-way bill. In Ext P.3 (the impugned order), the explanation offered by the petitioner has been rejected, stating that no evidence of repair being…
The petitioner is an entity engaged in the transportation of goods. It has an agreement with M/s.Tata Motors Limited for transportation of commercial and passenger vehicles and chassis, which are driven to various destinations as required by that Company. On the request of M/s. Tata Motors Limited, the petitioner, transported a new tipper lorry (the goods) from Tamil Nadu to Kozhikode, Kerala. The…