M/S Millennium Impex PVT. LTD. vs. Additional Commissioner Grade-2 (Appeal) - I State Tax, Noida And 2 Others
Held
The Court held that the petitioner failed to provide any explanation for the non-filling of Part B of the e-way bill and did not challenge the findings of fact in the writ petition. Arguments beyond the pleadings were not permitted.
Facts
Goods were intercepted due to the non-filling of Part B of the e-way bill. A penalty was imposed, and the appeal against it was dismissed. The petitioner argued it was a technical glitch and not an intent to evade tax.
Key Issues
Whether the non-filling of Part B of the e-way bill constitutes a violation warranting penalty under Section 129, and whether arguments can be made beyond the pleadings in a writ petition.
Sections Cited
Section 129, Section 122, Rule 138, Rule 138A
AI-generated summary — verify with the full judgment below
Neutral Citation No. - 2023:AHC:201258 Reserved Court No. - 5 Case :- WRIT TAX No. - 721 of 2020 Petitioner :- M/S Millennium Impex Pvt. Ltd. Respondent :- Additional Commissioner Grade-2 (Appeal) - I State Tax, Noida And 2 Others Counsel for Petitioner :- Suyash Agarwal Counsel for Respondent :- A.S.G.I.,Anant Kumar Tiwari,C.S.C. HON’BLE PIYUSH AGRAWAL, J.
Heard Mr. Suyash Agarwal for the petitioner, Mr. Rishi Kumar, learned A.C.S.C. for respondent nos. 1 and 2 and Mr. A.K. Tiwari for respondent no. 3. 2. The instant Writ Tax is being entertained by this Court in view of the fact that G.S.T. Tribunal is not functional in the State of Uttar Pradesh pursuant to the Gazette notification of the Central Government bearing number CG-DL-E-14092023-248743 dated 14.09.2023. 3. By means of this writ petition, the petitioner is assailing the order dated 31.8.2020 passed by respondent no. 1 in Appeal No. GST-113/19 A.Y. 2019-20 dismissing the appeal filed by the petitioner.
Brief facts of the case as stated, are that the petitioner being a registered company incorporated under the Companies Act having GSTIN No. 07AACCM3279J1Z8 as well as duly certified by ISO 9001:2015. The petit
The judgment continues below.
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