NE Equipment Solutions Pvt. Ltd. Vs State of Tripura
Date: August 24, 2021
Subject Matter
Detention of goods due to expiry of e-way bill on account of unforeseen and unexpected delay is wholly impermissible
Summary
The department does not dispute that the petitioner has collected the necessary GST on the sale of machinery as indicated in the sale invoice. There is no allegation of such tax not being deposited with the Government revenue. The department is not i…
Learned Addl. Government Advocate Mr. K. De waived rule on behalf of the respondents. Petitioner has prayed for release of the machinery which has been detained at Churaibari check post while it was in transit from Silchar to Khowai. Brief facts are as under: The petitioner is a company registered under the Companies Act and is engaged in the business of dealing in TATA Hitachi Construction Machin…