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TMI Blog2024 (6) TMI 160X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 bilty itself contained the details of the truck and the error committed by the petitioner was of a technical nature only and without a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to as the Act ) levying penalty upon the petitioner and the subsequent appellate order dated November 29, 2021 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 bilty in fact had the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied 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 clear that the only allegation levelled aga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 why this Court should take a different view ..... X X X X Extracts X X X X X X X X Extracts X X X X
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