Asst Commr, State Tax Vs Subham Steel
Date: May 12, 2022
Subject Matter
Seizure of vehicle for Want of Second E-Way Bill when first one was valid is unwarranted
Summary
We need not go into the controversy as to whether there was a break down of the vehicle, etc. The case has to be approached by considering the bona fides of the transaction as to whether the case warrants detention of the goods and collection of tax…
1. This intra Court appeal at the instance of the department is directed against the order dated 1 st March, 2022 in W.P.A. No.11085 of 2021. In the said writ petition, the respondent herein challeged the order passed by the Joint Commissioner (Appeal), CGST and CX, Kolkata Appeal – I Commissionerate dated 18 th March, 2021. The said appeal filed before the Joint Commissi…