Novateur Electrical and Digital Systems Pvt. Ltd. Vs Addl. Commissioner of State Tax Appeals cum Appellate
Date: September 10, 2023
Subject Matter
Penalty under section 129 cannot be imposed for minor technical errors in E-Way bills
Summary
The petitioner, a company, was transporting electrical goods and was intercepted by the state tax enforcement, which seized the goods due to incomplete E-Way Bills. The standby staff had generated the E-Way Bills without completely filling Part B of…
FULL TEXT OF THE JUDGMENT/ORDER OF PUNJAB AND HARYANA HIGH COURTv 1. Petitioner-Company has approached this Court by filing the present writ petition for issuance of writ in the nature of certiorari for quashing order dated 09.01.2020 (P-5) 2. The facts as stated in the petition are that petitioner had sold electrical goods worth Rs. 33,82,363/-, vide Invoice nos. 109237/DSI, dated 24/10/2018, 109…