2023 (3) TMI 1375

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.... T. S. SIVAGNANAM AND THE HON'BLE MR. JUSTICE HIRANMAY BHATTACHARYYA For the Appellant : Mr. Boudhayan Bhattacharyya, Mr. Sougata Banerjee, Ms. Taniya Roy, Ms. Sretapa Sinha, Ms. Stuti Bansal For the State : Mr. T. M. Siddique, Mr. Debasish Ghosh, Mr. Nilotpal Chatterjee JUDGMENT T.S. SIVAGNANAM, J. 1. This intra-Court appeal by the writ petitioner is directed against the order date....

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....equire elaborate consideration of any decision cited at the bar. 3. The reason for the vehicle of the appellant along with the goods for being detained was that the e-way bill had expired at 11:59 hours on 22nd April, 2022. As per the statute, the owner of the goods / transporter had eight hours time to revalidate the e-way bill, which would have been at 8 a.m. on 23rd April, 2022. However, the....

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....uld not have imposed penalty on the appellant. For the above reasons, the appeal is allowed along with the connected application and the order passed by the adjudicating authority dated 25th April, 2022, as affirmed by the appellate authority are set aside. 6. The appellant having paid the penalty, is entitled to apply for refund, which shall be considered by the appropriate authority within a ....