Held - It is not in dispute that goods were being transported by the dealer through stock transfer from its unit at Gautam Buddha Nagar to its sale depot at Agra. The bilty which is the document of the transporter mentions the vehicle number as HR-73/6755. From perusal of the e-way bill which has been brought on record, it is clear that the vehicle number has been mentioned as UP-13T/6755. It is apparently clear th.....

Held - The issue in question which is being sought to be raised in the present petition, has already been decided vide order dated 04.02.2021 in
W.P.No.12913/2020 (Robbins Tunnelling and Trenchless Technology (India) Pvt. Ltd. vs. The State of M.P. and others) by a Coordinate Bench as well as this Bench vide order dated 16.03.2022 passed in W.P.No.344/2022.

 Thus, in view of the above and the mistake in question being bonofide th.....

Held - Looking from any angle and considering the nature of contract business, the only mistake committed by M/s.Phoenix Conveyor Belt India 
Private Limited is that, in the invoice, instead of ITD Cementation India Limited, the petitioner's name is mentioned, except the said mistake, all other particulars properly recorded and 14 vehicles already reached the destination, five vehicles are in detention and 15 vehicles are in trans.....

Held - In the present case, the Proper Officer, Panchkula has imposed penalty on the ground that the goods in question were being transported without any proper and genuine document. The presumption was drawn in the matter for violation of law by not fill up the part-B of the E-way Bill in question. The checking officer has not considered the factual aspect of the matter before holding that there was violation of law. The documents produced by.....