-Section 16-Court declined to interfere in the matters in exercise of their powers under Article 136 having regard to the facts and circumstances of this case(s) and the extent of demand being on the lower side

-Section 74-Proper Officer directed to issue summary of notice and demands electronically in DRC-01

-Section 107-Appellate Authority has a duty to look into the merits of the matter and also examine grounds raised by appellant, even if there is no presence recorded of appellant before Appellate Authority and decide issue on merits

-Section 125-Once petitioner complied with SCN by furnishing returns, there was no justification to levy penalty

-Section 129- Levy of Penalty U/Sec 129 upheld as E-way Bill mentioned different vehicle number because and statute prescribes the manner in which a thing has to be done, then it has to be done in that manner

-Section 29-Registration directed to be restored as SCN did not mention the date and time of hearing and also order passed did not inform any reason and nor set out the grounds for cancelling registration