Robbins Tunnelling and Trenchless Technology Vs State Of MP
Date: February 4, 2021
Subject Matter
Mistakenly entering clearing agent name as consignee name in E-Way Bill attracts minor penalty only
Summary
The clearing agent generated E-way bill in which by mistake erroneously entered its own name in the column of consignee. During the movement of goods the State Tax Officer of Anti Evasion Bureau, detained the vehicle and levied tax and penalty agains…
The present petition has been filed under Articles 226/227 of the Constitution of India, challenging the order dated 28-9-2019, whereby the appellate authority, respondent No.3 herein, has confirmed the imposition of tax to the extent of Rs.1112134/- and penalty of Rs.11,12,134/- against the petitioner. 2. The facts of the case, adumbrated in a nutshell, are that the petitioner is a registered tax…