- Minor discrepancy in description of vehicle in e-way bill could not attract proceedings for detention of goods and penalty as there was no intention on part of dealer to evade tax, therefore, orders for detention and penalty were to be set aside by the High Court of Allahabad.
- High Court of Calcutta held that Appellate authority does not have jurisdiction to frame and take up issues which do not emanate from order passed by adjudicating authority.
- High Court of Calcutta held that an order passed by the Appellate Authority denying ITC on a ground other than that raised in show cause notice and considered by Adjudicating Authority was to be termed as a non-speaking order and same was not sustainable even though such order was a detailed order recording entire facts.
