2025 (8) TMI 466

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.... no scope for passing any interim order and directed affidavit-in-opposition to be filed. 2. Since the issue involved in this appeal as well as in the writ petition lies in a narrow campus, with the consent of the learned advocates appearing on behalf of either side, this appeal along with the writ petition i.e. WPA 3188 of 2025 is taken up for hearing and disposed of by this common judgment and order. 3. The appellants filed the writ petition challenging the order passed by the appellate authority dated November 22, 2024 under Section 107 of the WBGST/CGST Act, 2017(for brevity "the Act"). By the said order, the appellate authority confirmed the penalty imposed on the appellants i.e. Rs. 7,31,661.00/- under Section 129 of the Act on the ....

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....the State of Manipur to Raiganj in the State of West Bengal covering a distance of 1095 kms. Sub-rule (10) of Rule 138 deals with the validity period of the e-way bill, which is being generated by the transporter/owner of the goods. The second proviso under sub-rule (10) of Rule 138 states that provided further that where, under circumstances of an exceptional nature, including trans-shipment, the goods cannot be transported within the validity period of the e-way bill, the transporter may extend the validity period after updating the details in Part B of FORM GST EWB-01, if required. The fourth proviso states that provided also that the validity of the e-way bill may be extended within eight hours from the time of its expiry. Thus, the sch....

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....ighway was blocked due to political rally and the visit of the Hon'ble Chief Minister post-cyclone in Jalpaiguri District where relief material was distributed to the general public of the area and therefore, the vehicle had to be diverted and this caused the delay and it is stated that the driver was not fully conversant that the e-way bill has to be extended, more particularly, when the vehicle had to cover only a distance of about 90 kms. to reach the destination. The copy of the weather report generated from the website of the Meteorological department has also been produced to justify the stand taken by the appellants that due to inclement weather and other conditions, the vehicle could not move at the desired pace. 7. Primary issue r....