9911796707
TMI Blog2018 (10) TMI 1237X X X X Extracts X X X X X X X X Extracts X X X X ..... (1) of UPGST Act, 2017 (hereinafter referred to as the 'Act') and the show cause notice dated 25.3.2018 issued under Section 129 (3) of the Act for proposed penalty. Learned counsel for the petitioner has submitted that the petitioner is a registered proprietorship firm and is carrying on the business of purchase and sale of iron and steel items. Certain goods have been purchased by the petitioner from one M/s. Hi Tec Power & Steel Limited, Raipur, Chattisgarh which were loaded at Raipur on 23.3.2018 in a truck for delivery from Raipur to Basti U.P. at the petitioner's place of business. The seller of Raipur has prepared the tax invoice as well as test certificate dated 23.3.2018 and the same were handed over to the transporte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n waived of till 31st March, 2018 and the same has become mandatory with effect from 1st April, 2018. Learned counsel for the petitioner has submitted that since the respondent No. 2 has directed for furnishing/presentation of the E-way bill, the same has been downloaded from the official portal on 24.3.2018 at 7:30 PM i.e. just after half an hour from detention/interception of the vehicle. According to the learned counsel for the petitioner, the petitioner has complied with the requirement of submission of E-way bill and the same has been produced immediately after interception of the vehicle, therefore, there was no ill intention on the part of the petitioner nor the petitioner stands benefited in any manner whatsoever in not accompanying ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... % on value of the goods has been paid. We have also noticed that even the net value which includes the value of the goods as well as tax charged has been duly mentioned by the transporter while issuing the goods receipt. There is no other reason except of non submission of the E-way bill at the time of interception of the vehicle in question. We have also perused the E-way bill which has been generated by the person Incharge of the vehicle immediately within half an hour from the time of detention/interception of the vehicle mentioning therein all the requisite details and submitting the same before the authority. We failed to understand as to why the authority has not considered all the aforesaid relevant facts and has arrived to a conclus ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
