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TMI Blog2019 (12) TMI 995X X X X Extracts X X X X X X X X Extracts X X X X ..... t made known to the assessee - HELD THAT:- The notification to apply E-way bill mechanism was revised subsequently but was not notified to the assessee. In absence of information of application of E-way bill mechanism, the petitioner made the transaction, as per the procedure then existing with required declaration. The document in that regard were not considered by the Assessing Authority as well ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etition, a challenge has been made to the order dated 15.02.2018 passed by respondent no. 2- Assistant Commissioner (In charge), Commercial Tax, Mobile Squad, Gonda as well as the order dated 17.06.2019 passed by the respondent no. 3-Additional Commissioner Grade-2 (Appeal), Commercial Tax, Gonda passed in the appeal preferred by the petitioner. It is stated that the assessing authority passed th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appellate Authority as compliance of E-way bill system was not made by the petitioner though it was not notified by the Government. The order for assessment and penalty was challenged in appeal for the aforesaid reasons. The impugned orders have been challenged even in reference to the judgment of this Court dated 05.04.2018 also passed in Writ Tax No. 584 of 2018 (M/s Harley Foods Products P ..... X X X X Extracts X X X X X X X X Extracts X X X X
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