Citykart Retail Pvt. Ltd Vs Commissioner, Commercial Taxes
Date: September 6, 2022
Subject Matter
Penalty not leviable where on account of technical glitch , Part-B of the e-way bill could not be filled up
Summary
Only allegation levelled against the petitioner leading to seizure of the goods was that Part-B of the e-way bill was not filled up. There is no allegation that the goods being transported were being transported without payment of tax. The explanatio…
Heard the counsel for the petitioner and the learned Standing Counsel. The present petition has been filed challenging the demand/penalty order dated 18.04.2018 (Annexure no.9) passed by the respondent no.1 as well as the appellate order dated 14.05.2019 passed by the respondent no.2. It is also prayed that the amount of penalty deposited by the petitioner may be directed to be refunded. The conte…