Om Dutt Vs ACST&E-cum-Proper Officer
Date: February 14, 2020
Subject Matter
Penalty imposed ignoring the corrected and updated e-way bill is not sustainable
Summary
1. It appears that there is no dispute regarding quantity of goods and further all concerns documents were placed before the proper officer. It is a fact that The E Way bill for the goods in question was generated at 09:43 pm on 05-11-2018 in which a…
1. At the outset, I would like to make it clear that the provisions of both the Himachal Pradesh Goods and Service Tax Act, 2017 and Central Goods & Service Act, 2017 (hereinafter referred to as HPGST and CGST Act respectively) are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the HPGST Act would als…