2022 (10) TMI 131

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....umar Mazumder, Ld. Asstt. S.G., Mr. Sudip Kumar Paul, - For U.O.I. Mr. Subir Kumar Saha, Ld. A.G.P., Mr. Bikramaditya Ghosh - For the State ORDER The petitioner is aggrieved by the order passed by the Adjudicating Authority on 11th January, 2021 and the order passed by the Appellate Authority on 29th September, 2021 whereby the petitioner's prayer for refund of the tax paid for the second....

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.... 4. The vehicle of the petitioner was intercepted and penalty was imposed on account of transporting timber without a valid Way Bill. The goods were confiscated and the petitioner had to pay penalty for the purpose of releasing the said goods upon payment of taxes as well as penalty. 5. A further e-Way Bill was generated on 8th January, 2021 at 5 PM wherein the dispatch address was mentioned....

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....the same. 8. It has further been submitted that there is no provision for refund in such a case. 9. Learned advocate appearing on behalf of the petitioner relies upon an unreported order dated 1st March, 2022 passed by a co-ordinate Bench of this Court in W.P.A. No. 11085 of 2021 in the matter of Ashok Kumar Sureka -vs- Assistant Commissioner, State Tax, Durgapur Range, Government of West Be....

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.... it appears that a fresh e-Way Bill was generated immediately after interception. The description of the goods in the second e-Way Bill remains the same. It is only that the place of dispatch was rectified. The petitioner had to pay tax for the second time and penalty for not carrying the proper Way Bill at the very first instance. 12. In Ashok Kumar Sureka (supra) the Court was of the opinion ....