Balaji Steel Rolling Mills Ltd Vs State of Tripura (Tripura High court)
Date: January 2, 2023
Subject Matter
Penalty quashed as the petitioner was not in a position to ask for renewal of e-way bill
Summary
The petitioner had goods carrying taxable goods that entered the State of Tripura after the validity of the ‘e-Way bills’ had expired. The authorities imposed fresh levy of duty with a penalty, despite the fact that the goods were duty-pa…
FULL TEXT OF THE JUDGMENT/ORDER OF TRIPURA HIGH COURT The case of the petitioner in this instant writ petition is that the vehicles carrying taxable goods of the petitioner entered the State of Tripura a few days later than anticipated and during which period, the validity of the ‘e-Way bill s’ had expired. However, the vehicle was carrying duty-paid goods and there was no attempt to e…