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TMI Blog2023 (3) TMI 1360X X X X Extracts X X X X X X X X Extracts X X X X ..... entioned on E-way bill - HELD THAT:- The appellate authority after considering the order passed by the adjudicating authority had noted that the appellant did not file any document/evidence to show that on e-bill vehicle number was mentioned. Once the papers were not in accordance with the provisions of Act, 2017 and rules made thereunder, the adjudicating authority has proceeded to assess the ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the appeal which had been instituted by him. This petition is liable to the dismissed on the ground of delay itself - Petition dismissed. - Writ Tax No. - 78 of 2023 - - - Dated:- 29-3-2023 - Hon'ble Dinesh Kumar Singh, J. For the Petitioner : Hairdaya Narain Tiwari,Ankit Kumar Pandey,Hari Mangal Singh For the Respondent : C.S.C.,A.S.G.I. ORDER HON'BLE DINESH ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y a team led by Assistant Commissioner, Commercial Tax on 08.03.2018. In the said vehicle surgical goods of M/s Naulakha Industries, B-17, Wazeerpur Industrial Area, Delhi was being taken. On physical verification of the papers, it was found that in part B of E-bill, the vehicle number was missing. Since it is mandatory requirement to mention the vehicle number in the e-bill, on the value of goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... noted that the appellant did not file any document/evidence to show that on e-bill vehicle number was mentioned. Once the papers were not in accordance with the provisions of Act, 2017 and rules made thereunder, the adjudicating authority has proceeded to assess the tax and imposed penalty. The appellate authority did not find any error on law or facts. 8. Sri H.N. Tiwari, learned counsel app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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