2023 (11) TMI 1293

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..... order of penalty which does not contain any cogent reason and the same is non-speaking order. Since it appears that violation of non-updating of Form-B is due to genuine difficulty and there was no intention of evasion of any tax and the formality of updating the Form-B was complied immediately within two minutes of interception of vehicle in question, imposition of penalty of Rs.8,71,074/- is ve .....

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..... f the Part-B was not doubted but still the respondent authority concerned detained the vehicle along with the goods and imposed penalty of Rs.8.71 lakh by the order dated 30th July, 2023 being Annexure P-6 to the writ petition. I have perused the aforesaid impugned order of penalty which does not contain any cogent reason and the same is non-speaking order. Since it appears that violation of non-u .....

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