2023 (6) TMI 937

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....ansal And Ms. Sriya Basu For the State : Mr. Subir Kumar Saha, Mr. Bikramaditya Ghosh For the Respondent Nos. 4 and 6 : Mr. Ratan Banik, Mr. Saptarshi Banik ORDER The petitioner's vehicle, bearing registration number WB33C6286 which was carrying goods covered by e-way bills was intercepted on 4th February, 2023 at Ghospukur at about 22 kilometers away from the final destination. The time of in....

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....nder the applicable rules, the petitioner is entitled to revalidate the e-way bill within 8 hours. from the time it lapsed and as such the time of interception was within the period. . The petitioner also says that 4th February, 2023, being Saturday and the petitioner even if had made an application for revalidation of e-way bill, the same in all likelihood may not have been revalidated on the sam....

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....llegation made against the petitioner for intercepting the said vehicle. On behalf of the Revenue, it is submitted that at the time of interception, the vehicle was without any valid e-way bill and as such it was detained. The Appellate Authority after considering the petitioner's case in details, by an order dated 6th March, 2023 rejected the petitioner's contention and upheld the order of impos....

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....ial difference in the stand taken by the Revenue. In view of the aforesaid, the adjudicating order dated 10th February, 2023 passed by the Assistant Commissioner, State Tax, Bureau of Investigation, North Bengal Headquarters, West Bengal and the order of the Appellate Authority dated 6th March, 2023 are accordingly set aside. In the aforesaid facts and circumstances, the petitioner is entitled t....