2023 (6) TMI 1231

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.... M. Siddiqui ..for the State ORDER 1. This intra court appeal is directed against the order passed by the learned Single Bench dated 10th April, 2023 in WPA 6801 of 2023 declining to pass any interim order as sought for by the appellants. 2. With the consent on either side, the writ petition is taken up along with this appeal for disposal. 3. The allegation which led to an order of penalty be....

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....t and WBGST Act has been led against the appellants and ultimately resulting an imposition of 200% penalty. 5. It is not in dispute on the date and time and the goods were intercepted that is on 25.03.2022 the appellants had a valid e-Way Bill. 6. The only mistake committed by the appellants is on not renewing the e-Way Bill which expired on 18.03.2022. 7. This in our opinion the appellants sho....

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....o pay a penalty of Rs.50,000/- which will include both CGST and WBGST instead of 200% penalty as imposed by the authorities. Upon such the appellants are entitled to pay the said amount by agreeing to recover the sum of Rs.50,000/- from the bank guarantee which has been furnished by the appellants and upon adjustment the respondent authorities shall issue appropriate communication to the appellant....

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....ellants, whereas no such bank guarantee has been furnished but the appellants have paid a penalty amount of Rs.4,95,945/-. 2. Therefore, paragraph 8 of the order dated 16th June, 2023 shall be substituted with the following paragraph:- "8. For the above reasons, the appeal as well as the writ petition are allowed and the order of penalty passed by the adjudicating authority as affirmed by the a....