2023 (3) TMI 933

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....er(s) : Mr. S. Deb, Sr. Advocate., Mr. K. Debnath, Advocate. For the Respondent(s) : Mr. K. De, Addl. G.A. JUDGMENT AND ORDER(ORAL) The case of the petitioner in this instant writ petition is that the vehicles carrying taxable goods of the petitioner entered the State of Tripura a few days later than anticipated and during which period, the validity of the 'e-Way bills' had expired. Howev....

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....and penalty as aforementioned, and the bond the authority which detained those goods/materials shall release them within three days from the deposit of the said amount and the bond, as indicated above So far the question of limitation is concerned we are of the considered view that if the appeal is filed within 15 days from today, the period of limitation shall stand extended till the exp....

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....urpose, on 02.02.2020, the 'e-Way bills' were generated which were valid upto 15.02.2020. But owing to some unforeseen circumstances, the movement of the said vehicles was delayed. The said vehicles reached Churaibari on 17.02.2020. On the ground that 'e-Way bills' have expired, the GST authorities have imposed heavy levy on duty with penalty that is grossly irrational and arbitrary. In pursuance ....