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TMI Blog2021 (4) TMI 273X X X X Extracts X X X X X X X X Extracts X X X X ..... s appear that the interest of revenue is secure, in-as-much as sufficient amount has been deposited towards the penalty and also 30% of the tax amount is deposited in hard cash. At this stage, learned counsel for the petitioner states that the petitioner is willing to deposit the balance 70% of the amount of tax in cash. Accordingly, the petitioner is permitted to deposit 70% of the demand of tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he e-way bill to be in order. Also, the goods subscribed to the description given in the tax invoice and the e-way bill. Reliance has also been placed on a recent circular of the Commissioner of Commercial Tax UP dated 19.01.2021 which again advises the State authorities not to examine anything beyond the e-way bill in such transactions. 3. Matter requires consideration. 4. Learned Stand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er dated 18.2.2021. It reads as under : Ref:- Civil Misc. Correction Application No.2 of 2021 1. Heard learned counsel for the parties. 2. The words 'and vehicle' be added after the word 'goods' appearing in the seventh line of the seventh paragraph of the order dated 01.02.2021. 3. Accordingly, the correction application is allowed. Presently Civil Misc. C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the goods and therefore the penalty amount cannot exceed the amount of tax. As against that the petitioner has already deposited twice the amount of tax towards penalty. In such circumstances, it does appear that the interest of revenue is secure, in-as-much as sufficient amount has been deposited towards the penalty and also 30% of the tax amount is deposited in hard cash. At this stage, l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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