Rivigo Services Private Limited Vs State of Jharkhand
Date: June 13, 2022
Subject Matter
Penalty imposed for expiry of e-way bill without dealing with contentions raised is bad in law
Summary
It is true that neither the State Tax Officer nor Appellate Authority has examined the plea raised by the petitioner based on GPS tracking report of the vehicle. The impugned orders have been passed without taking into consideration the explanation a…
Heard learned counsel for the parties. 2. Joint Commissioner of State (Appeal), Jamshedpur Division, Jamshedpur by the impugned order dated 26 th July, 2019 (Annexure-14) passed in Appeal Case No. IB-GST-A-02/2018-19 has confirmed the order of penalty dated 12 th July, 2018 passed by the State Tax Officer, Intelligence Bureau, Jamshedpur Division, Jamshedpur (Annexure-10), also impugned herein, wh…