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TMI Blog2022 (4) TMI 696X X X X Extracts X X X X X X X X Extracts X X X X ..... -way bill - intent to evade or not - HELD THAT:- The issue in question which is being sought to be raised in the present petition, has already been decided in ROBBINS TUNNELLING AND TRENCHLESS TECHNOLOGY (INDIA) PVT. LTD. VERSUS THE STATE OF M.P. AND OTHERS [ 2021 (2) TMI 381 - MADHYA PRADESH HIGH COURT] by a Coordinate Bench, where it was held that the respondents are not justified in rejectin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice Maninder S. Bhatti The challenge in this petition has been made to the orders dated 21.08.2018 (Annexure P/1) and 30.10.2019 (Annexure P/2) passed by respondent Nos. 2, Joint Commissioner State Tax, (Appellate Authority) Satna Division, Satna and 3, State Tax Officer, Anti Evasion Bureau, Satna Sagar Division, Satna, respectively. 2. The fact reveals that the petitioner which is a pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Rewa and thus, the Revenue Authorities initiated proceedings under Section 129 of Central Goods and Service Tax Act, 2017 which ultimately resulted in passing of the order by which the liability of additional tax as well as penalty was imposed against the petitioner and the appeal against the said order was also dismissed. The petitioner has challenged the order passed by the original as well ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion being bonofide this Court invoking the principle of parity, directs that the impugned orders dated 21.08.2018 (Annexure P/1) and 30.10.2019 (Annexure P/2) passed by respondent Nos. 2, Joint Commissioner State Tax, (Appellate Authority) Satna Division, Satna and respondent No.3, State Tax Officer, Anti Evasion Bureau, Satna Sagar Division, Satna, respectively, are quashed. 8. It is furthe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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