Case LawWrit Petition No. 6110 of 2020
Maharaja Cables (C/O Maxwell Logistic Pvt Ltd) Vs Commissioner, State Tax, Indore
- Court:
- High Court
- Bench:
- Madhya Pradesh
- Date:
- September 2, 2022
- Type:
- Writ Petition
- Members:
- SHEEL NAGU, VIRENDER SINGH
Subject
Only minor penalties imposable for bonafide errors in generating E-Way Bills
Search, Seizure and DetentionE-Way Bill
Summary
A tax invoice was generated which reflected the destination as well as the registration number of the vehicle which has been brought on record as Annexure P/1. Thereafter, the petitioner generated E-way bill which is required to be carried along with…
Judgement
The challenge in this petition is made to the orders dated 05.09.2019 (Annexure P/6) and 27.05.2019 (Annexure P/4) passed by respondent Nos. 2, Joint Commissioner State Tax, (Appellate Authority) Bhopal Division, Bhopal and 3, State Tax Officer, Anti Evasion Bureau, Bhopal respectively. 2.The facts reveal that petitioner, a private company engaged in the business of copper cables, entered into an…