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2024 (7) TMI 237

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..... ot been issued in support of the E-Way Bill of the goods being transported - evasion of tax - HELD THAT:- The coordinate bench in M/S. RAWAL WASIA YARN DYING PVT. LTD. VERSUS COMMISSIONER COMMERCIAL TAX AND ANOTHER [ 2024 (1) TMI 1245 - ALLAHABAD HIGH COURT] has held that where the invoice contains the details of vehicle, the error committed in uploading Part B is merely technical in nature and it .....

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..... e Constitution of India, the petitioner has challenge the validity of an order dated 03.02.2024 passed by the respondent no. 3, imposing liability of making payment of Rs. 2,90,250/- upon the petitioner. The petitioner has also challenged the validity of an order dated 04.05.2024 passed by the Additional Commissioner, Grade-2 (Appeal)-II, State Tax, Ayodhya, dismissing an appeal filed by the petit .....

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..... lied upon a judgment rendered by a Coordinate Bench of this Court in M/s Rawal Wasia Yarn Dying Pvt. Ltd. Vs. Commissioner Commercial Tax and Another ; Writ Tax No. 352 of 2023 (Neutral Citation No. - 2024:AHC-LKO:7493) 6. The coordinate bench has held in the aforesaid case that where the invoice contains the details of vehicle, the error committed in uploading Part B is merely technical in nature .....

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