Case Law Details
Vanrajbhai Hasmukhbhai Chauhan Vs State of Gujarat (Gujarat High Court)
Issue in brief- petitioner is a habitual offender and is in habit of transporting goods without e-way bill and similar modus operandi is adopted to pay tax, the moment he is caught. There were 10 instances wherein the petitioner is caught without e-way bill and therefore, the petitioner is habitual defaulter and tax evader.
HC order- The HC held that considering the facts narrated hereinabove, more particularly when the petitioner is reported to be a habitual defaulter and tax evader and is found to be involved in atleast 10 cases wherein the petitioner was caught without e-way bills, the HC court refused to exercise discretion in favour of the petitioner. Alternate appeal remedy available for challenging order passed u/s 129(3).
FULL TEXT OF THE HIGH COURT ORDER / JUDGMENT
Draft amendment allowed.
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