2023 (7) TMI 144

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....erjee, Mr. V. Kothari ... For the State 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 t....

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....uestion in which the same goods in question 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 ....

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....rejection and dismissal of the appeal on this ground is too much technical in this case as appears to this court from the facts and circumstances of the case. Accordingly, the impugned order dated 12th September, 2022 along with the rectification order dated 16th November, 2022 are set aside and the matter is remanded back to the Appellate Authority concerned to pass a fresh speaking order in a....