A petition challenging tax proceedings was allowed on the same terms as an earlier related writ petition (Writ Tax No.231 of 2020) due to similar facts regarding an e-way bill error and job work allegations.
Petition disposed of on the same terms as the order dated in Writ Tax No.231 of 2020.
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Court No. - 40
Case :- WRIT TAX No. - 232 of 2020
Petitioner :- M/S Jaitron Communication Pvt. Ltd. Respondent :- State Of U. P. And 2 Others Counsel for Petitioner :- Nishant Mishra,Bimal Jain Counsel for Respondent :- C.S.C.
Hon'ble Ashwani Kumar Mishra,J.
Facts pleaded in the present petition are similar to the one occurring in Writ Tax No.231 of 2020, which has been disposed of by separate order of the date. In the present case also the assessee is same and it is alleged that e-way bill with the transport vehicle contained an error inasmuch as the drilling machine in question was purchased in the year 2019 and it was being sent for performance of the same job work which was the subject matter in Writ Tax No. 231 of 2020. It is contended that petitioner's plea of job work has not been considered in this case also.
Facts, as have been noticed above are not seriously disputed on behalf of the revenue.
For the reasons recorded in the order of the date passed in Writ Tax No. 231 of 2020, this petition also succeeds and is disposed of on the same terms.
Order Date :- 24.9.2020 Abhishek Singh
1 issue framed by the court
Whether the plea of job work error in e-way bill should be accepted considering facts similar to Writ Tax No.231 of 2020.
Colour shows how this judgement treated each authority
Writ Tax No.231 of 2020Followed¶4
M/S Jaitron Communication Pvt. Ltd.
State Of U. P.
2 Others
Ashwani Kumar Mishra
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
