Case Law WPA 178 of 2023
Pushpa Devi Jain Vs Assistant Commissioner
- Court:
- High Court
- Bench:
- Calcutta
- Date:
- March 3, 2023
- Type:
- Writ Petition
- Members:
- Amrita Sinha
Subject
Travelling without a proper e-way bill attracts penalty
Search, Seizure and DetentionE-Way Bill
Summary
The petitioner is challenging an order passed by the adjudicating and appellate authorities under section 129(3) of the west bengal goods and services tax act, 2017, regarding the detention of goods that were moved without a valid e-way bill. The pet…
Judgement
The petitioner challenges the order passed by the adjudicating authority under Section 129(3) of the West Bengal Goods and Services Tax Act, 2017 and the order affirming the same by the appellate authority. The goods of the petitioner were found moving without a valid e-way bill. The vehicle was intercepted, inspected and thereafter detained as the person in charge of the goods failed to produce a…