2023 (7) TMI 144

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....tate ORDER Heard learned Advocates appearing for the parties. By this writ petition, petitioner has challenged the impugned order of the Appellate Authority under WBGST Act, dated 12th September, 2022, dismissing the appeal of the petitioner and confirming the order in original dated 17th December, 2021 imposing penalty and tax under relevant provision of the WBGST Act, on the ground that at th....

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....stion was shifted it was not having any e-way bill but immediately within three minutes after interception of the second vehicle in question new e-way bill was generated and explanation by the petitioner for generation of the new e-way bill in connection with the second vehicle in question is that it could not anticipate the registration number of the vehicle for which as per rule e-way bill has t....