The Hon’ble High Court of Madhya Pradesh vide its order dated 30th March 2022 in the matter of Technosteel Infra Projects Pvt. Ltd. Vs. The State of Madhya Pradesh through Principal Secretary, Department of Commercial Tax, Bhopal, Joint Commissioner State Tax, (Appellate Authority), Satna, State Tax Officer, Anti Evasion Bureau, Satna and Sagar Division in Writ Petition NO.6118 OF 2021, held that the proceedings under Section 129 of the Act, should not be initiated against the assessee for bonafide /clerical mistakes in E-Way Bill.
The petitioner preferred the writ petition before the Hon’ble High Court challenging the order dated 21.08.2018 and order dated 30.10.2019 passed by the Joint Commissioner, State Tax (Appellate Authority) Satna Division, Satna.
- The Petitioner is a private company engaged in the business of steel and HT wires and entered into an agreement with M/s Reva Engineering Pvt. Ltd. for supply of certain goods to factory at Rewa.
- That in view of the terms of the agreement the consignment of goods was transported through M/s Aryan Transport Company, Nagpur by vehicle bearing registration No.MH-40-BG-6847.
- That a tax invoice was generated reflecting the destination and registration number of the vehicle, however while generating the E-Way Bill the address, instead of Rewa was mentioned as the registered office of the consignee, at Jabalpur.
- That for the aforesaid reason, the Revenue authorities-initiated proceedings under Section 129 and passed an order levying additional Tax as well as penalty.
- That being aggrieved, an appeal against the aforesaid order was filed, which was also dismissed by the Appellate Authority.
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