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STERILE INDIA PVT. LTD. vs. UNION OF INDIA & OTHERS
(Punjab and Haryana High Court)

Hon'ble Judges:

TEJINDER SINGH DHINDSA
PANKAJ JAIN
Pet. Counsel
Shweta Jain
Anshul Mittal
Res. Counsel
Anshuman Chopra
Shruti Jain Goyal

Petitioner / Applicant

STERILE INDIA PVT. LTD.
Respondent UNION OF INDIA & OTHERS
Court Punjab and Haryana High Court
State

Punjab

Date Feb 3, 2023
Order No.

CWP No.21246 of 2020 (O&M)

Citation

2023(2) TAXREPLY 6984
Original Order
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ORDER

PANKAJ JAIN, J . By way of present writ petition the petitioner has challenged the order dated 19.06.2018 passed by Proper Officer-cum-Excise and Taxation Officer, Rohtak (for short 'Proper Officer') (Annexure P-13) and that dated 12.03.2020 passed by the Appellate Authority (Annexure P-18) whereby the order passed by the Proper Officer-cum-Excise and Taxation Officer (Annexure P-13) has been affirmed. The petitioner claims himself to be engaged in manufacturing of Pharmaceuticals. Petitioner is an Assessee under Goods & Service Tax Tariff-Goods. The goods belonging to the petitioner were apprehended while in transit in Vehicle No.HR-61C-7811 by the Proper Officer on 23.05.2018 at 11.15 PM. On the asking of the Proper Officer the person incharge of the conveyance i.e. Driver produced documents. Along with the tax invoices and delivery challans, following six E-way bills were produced :- “(a) E-way Bill No. 301016489219 dated 23-05-2018 bearing HSN Code ....

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