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TMI Blog2023 (2) TMI 133X X X X Extracts X X X X X X X X Extracts X X X X ..... bham Agrwal, learned counsel for the petitioner and Sri R.S. Pandey, learned Standing Counsel for the State. This writ petition has been filed assailing the penalty order dated 12.06.2018 passed by respondent no. 2 and the order dated 01.07.2019 passed by appellate authority, respondent no. 3. The petitioner before this Court is a registered dealer under the Goods and Service Tax Act, 2017 (here ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g Rs.3,73,668. Against the said order, an appeal under Section 107 of the Act was preferred by the dealer before the Additional Commissioner, Grade-II (Appeal-III) Commercial Tax, Agra. The appeal was dismissed vide order impugned dated 01.07.2019. Hence, the present writ petition. Sri Shubham Agrawal, learned counsel for the petitioner submitted that it was a case of stock transfer by the dealer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other vs. State of U.P. and others, 2022 UPTC (111) 1080. Reliance has also been placed upon another Division Bench judgment of this Court in case of M/s. Ramdev Trading Company and another vs. State of U.P. and others, 2017 UPTC 1200. Per contra, learned Standing Counsel submitted that the circular of the year 2018 issued by the Commissioner provides that in case of any mistake in entering detai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the circular No. 41/15/2018-GST dated 13.04.2018 and 49/23/2018-GST dated 21.06.2018, as the number mentioned in the e-way bill was UP-13T/6755 and the mistake is of only of HR-73 in place of U.P.-13T. It is not in dispute that goods were being transported by the dealer through stock transfer from its unit at Gautam Buddha Nagar to its sale depot at Agra. The bilty which is the document of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Department has not placed before the Court any other material so as to bring on record that there was any intention on the part of the dealer to evade tax except the wrong mention of part of registration number of the vehicle in the eway bill. The vehicle through which the goods were transported and the bilty showed the one and the same number while only there is a minor discrepancy in Part-B ..... X X X X Extracts X X X X X X X X Extracts X X X X
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