2023 (6) TMI 1377

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....learned advocates appearing for the parties. By this writ petition petitioner has challenged the impugned order dated 8th March, 2023 passed under Section 129(3) of the WBGST Act, 2017 imposing penalty for expiry of e-way bill which is lesser than a day. It is the case of the petitioner that such delay was neither willful nor deliberate on the part of the petitioner and the same was occurred due....