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    <title>2023 (2) TMI 94 - CALCUTTA HIGH COURT</title>
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    <description>The court allowed the writ petition challenging the imposition of tax and penalty due to an expired E-Way Bill validity. It emphasized the Adjudicating Authority&#039;s failure to exercise discretion in extending the E-Way Bill validity period within 8 hours, leading to the setting aside of the tax and penalty orders. No costs were imposed on either party, concluding the case.</description>
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      <description>The court allowed the writ petition challenging the imposition of tax and penalty due to an expired E-Way Bill validity. It emphasized the Adjudicating Authority&#039;s failure to exercise discretion in extending the E-Way Bill validity period within 8 hours, leading to the setting aside of the tax and penalty orders. No costs were imposed on either party, concluding the case.</description>
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