9911796707
TMI Blog2022 (8) TMI 408X X X X Extracts X X X X X X X X Extracts X X X X ..... at Katni, Madhya Pradesh. It is also not in dispute that the petitioner was awarded some contract at Kumbh Mela, Haridwar, in the State of Uttarakhand. For that purpose, it was transporting LED panels on truck bearing registration no. HR- 55-V-5014. While in transit through State of U.P., the vehicle was stopped for inspection. It was found accompanying with the e-way bill disclosing transportatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l and not real. Petition allowed. - Writ Tax No. - 258 of 2022 - - - Dated:- 5-8-2022 - Hon'ble Saumitra Dayal Singh, J. For the Petitioner : Tanmay Sadh,Aishwarya Pratap Singh For the Respondent : C.S.C. ORDER 1. Heard Shri Tanmay Sadh, learned counsel for the petitioner and Shri Neeraj Kumar Singh, learned Standing Counsel for the State. 2. Present petition has b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... office at Katni, Madhya Pradesh. It is also not in dispute that the petitioner was awarded some contract at Kumbh Mela, Haridwar, in the State of Uttarakhand. For that purpose, it was transporting LED panels on truck bearing registration no. HR- 55-V-5014. While in transit through State of U.P., the vehicle was stopped for inspection. It was found accompanying with the e-way bill disclosing trans ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2020. Occasioned solely by that occurrence, goods were seized, tax and penalty demanded. 6. In view of such facts, there appears no doubt to the genuineness of the explanation furnished by the assessee that the mistake was inadvertent. Once the assessee had disclosed the place of shipment at Haridwar, Uttarkhand, there survived no occasion to fill up the place of destination at Madhya Pradesh w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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