9911796707
TMI Blog2024 (1) TMI 1245X X X X Extracts X X X X X X X X Extracts X X X X ..... D THAT:- In the present case, the facts are quite similar to one in M/S CITYKART RETAIL PVT. LTD. THRU. AUTHORIZD REPRESENTATIVE VERSUS THE COMMISSIONER COMMERCIAL TAX U.P. GOMTI NAGAR LKO. AND ANR. [ 2022 (9) TMI 374 - ALLAHABAD HIGH COURT] and there are no reason why this Court should take a different view of the matter, as the invoice itself contained the details of the truck and the error comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eferred to as the Act ) levying penalty upon the petitioner and the subsequent appellate order dated October 15, 2022 dismissing the appeal filed by the petitioner. 3. Upon perusal of the record, it appears that the only controversy involved in the present petition is with regard to non filling up of Part 'B' of the e-Way Bill. The undisputed facts are that firstly the invoice in fact had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Additional Chief Standing Counsel has relied upon the order passed by the appellate authority to show that part 'B' of the e-Way Bill was not filled up. 6. One may look into the judgment passed in M/s Citykart Retail Pvt. Ltd.'s case (supra) and lay reliance on two paragraphs that are quoted below: 7. In view of the contentions of the parties and the material placed on record, it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the judgment dated 13.04.2018 in the case of VSL Alloys India Pvt. Ltd. (supra) covers the issue raised in the present case also, as such, for the reasoning recorded above, the impugned order dated 18.04.2018 and the appellate order dated 14.05.2019 are set aside. 7. In the present case, the facts are quite similar to one in M/s Citykart Retail Pvt. Ltd.'s case (supra) and I see no reason w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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