2022 (9) TMI 1202

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.... S. SIVAGNANAM AND HON'BLE MR. JUSTICE SUPRATIM BHATTACHARYA Appearance:- Mr. Ankit Kanodia, Ms. Megha Agarwal, Mr. Jitesh Sah ..... for the appellants. Mr. T. M. Siddique, Mr. Debasish Ghosh, Mr. D. Sahu ... for the State. JUDGMENT (Judgment of the Court was delivered by T.S. SIVAGNANAM, J.) Re: I.A. CAN 2 of 2022 1. This application has been filed to condone the delay of 16 days in filing....

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....ard Mr. Ankit Kanodia, learned counsel appearing for the appellants duly assisted by Ms. Megha Agarwal, learned Advocate and Mr. Debashish Ghosh, learned Advocate for the State. 7. The appellants had filed the writ petition challenging the order passed by the appellate authority, namely, Senior Joint Commissioner, West Bengal State Tax, Kolkata in an appeal filed under Section 107(1) of the West ....

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..... Therefore, it was contended that there was no mens rea on the part of the appellants or any attempt to evade payment of tax. The learned appellate authority by the order impugned in the writ petition has dismissed the appeal solely on the ground that the e-way bill was valid up to 22nd January, 2021 and the vehicle, which was transporting the goods was intercepted on 25th January, 2021 and by th....

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....nd on 23rd January, 2021 was declared as a local holiday and next day, i.e., 24th January, 2021 was a Sunday and the vehicle commenced its movement on 25th January, 2021, when it was intercepted. The learned Advocate would further submit that the transporter will also file an affidavit in this regard so that the bona fides are established. 9. In the light of the above, we are of the considered vi....