Progressive Metals Pvt. Limited Vs Deputy Commissioner, State Tax
Date: April 27, 2022
Subject Matter
Penalty set aside as there was no intention to evade tax and the transporter had the latitude to seek an extension of the validity period of the e-way bill
Summary
In this case, a vehicle carrying goods with an expired e-way bill was intercepted and detained by the revenue department. The appellant argued that the delay was due to instructions from the consignee to unload the goods at a different location withi…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. This intra-Court appeal by the writ petitioner is directed against the order dated 6th February, 2023 in W.P.A. 1786 of 2023. By the said order, the learned writ Court declined to grant any interim order, though was inclined to entertain the writ petition and called for affidavits. The appellant being aggrieved by such order, has filed the…