2023 (7) TMI 97

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....odia , Ms. Megha Agarwal , Mr. Jitesh Sah ..for the Appellants Md. T. M. Siddiqui ..for the State ORDER Re : CAN 1 of 2023 1. CAN 1 of 2023 has been filed by the appellants seeking condonation of delay of 320 days in filing this appeal. 2. Learned counsel for the appellant has referred to the explanation which has been furnished in the application and also has made submission in res....

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....urt almost after two years after the appellate authority had passed the order. The explanation given by the appellants is that the appellants, being aggrieved by the order passed by the appellate authority was entitled to go before the Tribunal. 8. However, since a Tribunal was not constituted, the appellants were advised to await the Constitution of the Tribunal and thereafter since the Tribun....

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....was payable since the goods which were owned by the appellants were taken back to their factory at Ranchi for repairs. The goods were detained while in transit at about 8.20 a.m. on 13.09.2019. In terms of Rule 138(10) of the WBGST Rules an option is given to the assessee to extend the period of e-Way Bill and such extension should be done before eight hours and after eight hours of the expiry of ....

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....s the Court considered the conduct of the assessee and having found that the conduct was not with the intention to evade tax, granted relief to those assessees. The case on hand also would fall under the said category since there is no allegation of any evasion of tax rather it is not disputed that the goods were being transported under a cover of challan to the factory of the appellants for carry....