ORDER :

Vijay Kumar Shukla, J.

1. Hearing convened through video conferencing mode.

The present petition has been filed under article 226/227 of the Constitution of India, challenging the order dated September 28, 2019, whereby the appellate authority, respondent No. 3 herein, has confirmed the imposition of tax to the extent of Rs. 11,12,134 and penalty of Rs. 11,12,134 against the petitioner.

2. The facts of the case, adumbrated in a nutshell, are that the petitioner is a registered taxpayer under the Goods and Services Tax Act (the GST Act) and it has imported boring machine cutter parts from its parent company from the United States of America (USA). Its clearing agent while shipping the goods from Customs Station, Mumbai to the registered office of the petitioner, situated in district Katni (MP), generated e-way bill in which by mistake erroneously entered its own name in the column of consignee. During the movement of goods the State Tax Officer of Anti Evasion Bureau, detained the vehicle and levied tax and penalty against the petitioner. Being aggrieved by the said order an appeal was preferred before the Joint Commissioner, S.G.S.T. (Appeals), Bhopal and the concerned officer