TECHNOSTEEL INFRAPROJECTS PVT Vs. STATE OF MADHYA PRADESH

JUDGEMENT

(1.) The challenge in this petition has been made to the orders dtd. 21/8/2018 (Annexure P/1) and 30/10/2019 (Annexure P/2) passed by respondent Nos. 2, Joint Commissioner State Tax, (Appellate Authority) Satna Division, Satna and 3, State Tax Officer, Anti Evasion Bureau, Satna and Sagar Division, Satna, respectively.

(2.) The fact reveals that the petitioner which is a private company engaged in the business of steel as well as HT wires, entered into an agreement with one M/s Reva Engineering Pvt. Ltd. Jabalpur, for supply of certain goods. As per the agreement, the goods had to be delivered at the factory at Rewa. The said agreement ultimately ensued in transportation of a consignment through M/s Aryan Transport Company, Nagpur by vehicle bearing registration No.MH-40-BG-6847.

(3.) A tax invoice was generated which reflected the destination as well as the registration number of the vehicle which has been brought on record as Annexure P/3. Thereafter, the petitioner generated E-way bill which is required to be carried along with the consignment. However, the address on the E-way bill was mentioned at registered office of the consignee at Jabalpur, instead of Rewa and thus, the Revenue Authorities initiated proceedings under Sec. 129 of Central Goods and Service Tax Act, 2017 which ultimately resulted in passing of the order by which the liability of additional tax as well as penalty was imposed against the petitioner and the appeal against the said order was also dismissed. The petitioner has challenged the order passed by the original as well as appellate Authority.