Bitumix India LLP Vs Deputy Commissioner of Revenue
Date: June 15, 2023
Court: High Court
Bench: Calcutta
Type: Writ Appeal
Judge(s)/Member(s): T. S. SIVAGNANAM, UDAY KUMAR
Subject Matter
200% penalty cannot be imposed for not renewing an earlier valid e-Way Bill
Summary
The case describes an appeal against an order of penalty imposed on the appellants for not renewing an e-Way Bill for goods being transported to Assam. The goods were initially covered by a valid e-Way Bill, but due to a vehicle breakdown, the goods…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. This intra court appeal is directed against the order passed by the learned Single Bench dated 10t h April, 2023 in WPA 6801 of 2023 declining to pass any interim order as sought for by the appellants. 2. With the consent on either side, the writ petition is taken up along with this appeal for disposal. 3. The allegation which led to an ord…