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OM DUTT, S/O SH. BAL KRISHAN VPO BASS TEHSIL NANGAL DISTT. ROPAR PUNJAB vs. ACSTE-CUM-PROPER OFFICER CENTRAL ENFORCEMENT ZONE UNA
(First Appellate Authority, Himachal Pradesh)

Hon'ble Judges:

ROHIT CHAUHAN
Pet. Counsel
Rajeev Prabhakar
Res. Counsel
---

Petitioner / Applicant

OM DUTT, S/O SH. BAL KRISHAN VPO BASS TEHSIL NANGAL DISTT. ROPAR PUNJAB

Respondent ACSTE-CUM-PROPER OFFICER CENTRAL ENFORCEMENT ZONE UNA
Court

FAA (First Appellate Authority)

State

Himachal Pradesh

Date Feb 14, 2020
Order No.

012/2019 Endst. No. EXN-005/2019-AA/GST Shimla HP- 3153 to 58

Citation

2020(2) TAXREPLY 4174
Original Order
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ORDER

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 also mean a reference to the corresponding similar provisions under the CGST Act. 2.  This appeal has been filed against the order passed by the Asst. Commissioner State Taxes & Excise (ACST&E)-cum-Proper Officer, Central Enforcement Zone, dated 06-11-2018 Una vide which an additional demand of ₹ 1,43,432/- was created against the appellant u/s 129 (1) (B) of HPGST & CGST Act, 2017. 3.  Brief facts of the Case: That the assessee being unregistered dealer/transporter engaged his vehicle bearing no. PB 12 N 2248 with M/s Motor Heaven, Nangal having GST No. 03ADHPG3505C1ZE ....

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