Tvl.Thiruvannamalaiyar Transport Vs Deputy State Tax Officer
Date: December 13, 2022
Court: High Court
Bench: Madras
Type: Writ Petition
Judge(s)/Member(s): M.SUNDAR
Subject Matter
Mere expiry of e-way bill doesn’t always create scope for tax evasion
Summary
In the instant case, there is no doubt that there would have been no revenue loss to the respondent / State if the truck had reached the destination without being intercepted. Expiry of E-way bill does not create any scope for evasion. Absent evasion…
This common order will now dispose of captioned main writ petition and captioned ‘Writ Miscellaneous Petition’ [‘WMP’] thereat. 2. Mr. B.Raveendran, learned counsel for writ petitioner and Mr.T.N.C.Kaushik, learned Government Advocate (Taxes) on behalf of both the respondents are before this Court. 3. It is deemed appropriate to say that this order shall be read in conjunct…