Varun Beverages Limited Vs State Of UP
Date: February 2, 2023
Subject Matter
Wrong vehicle number mentioned in e-way bill is to be considered as human error. Detention not justified.
Summary
As there is no dispute to the fact that it is a case of stock transfer and there is no intention on the part of dealer to evade any tax, the minor discrepancy as to the registration of vehicle in State in the e-way bill would not attract proceedings…
[Order per : Rohit Ranjan Agarwal, J.] 1. Heard Sri Shubham Agrwal, learned counsel for the petitioner and Sri R.S. Pandey, learned Standing Counsel for the State. 2. This writ petition has been filed assailing the penalty order dated 12-6-2018 passed by respondent no. 2 and the order dated 1-7-2019 passed by appellate authority, respondent no. 3. 3. The petitioner before this Court is a registere…