TaxTMI 
TaxTMI 
2022 (9) TMI 1202
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....>GST<br>HON'BLE MR. JUSTICE T. 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 fil....
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....ts are before us by way of this appeal. 6. We have heard 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, Ko....
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....they have made the payment of full tax on the said invoice. 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....
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....e transporter had halted the vehicle on 22^nd January, 2021 and 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 establishe....