Hanuman Ganga Hydroprojects Private Limited Vs Jt Commr, State Tax
Date: July 6, 2022
Subject Matter
Goods in transit cannot be detained for expiry of e-way bill if there is no willful attempt on the part of the assessee to evade tax
Summary
After going through the order of adjudicating as well as the order passed by the appellate authority, this Court finds that the aforesaid authorities have not returned any finding that there was any deliberate and willful attempt on the part of the w…
1. This writ petition is directed against an order dated April 18, 2022 passed by the Joint Commissioner, State Tax Authority, Commercial Taxes, Siliguri Circle, Siliguri being the respondent no.1 thereby rejecting the appeal preferred against the adjudication order no.240 dated October 8, 2021 passed by the Assistant Commissioner, State Tax, Bureau of Investigation, North Bengal Headquarter, Dire…