Case LawCivil Appeal No. of 2023 (@ Special Leave Petition (C) No. 21079 of 2022)
Vardan Associates Pvt. Ltd. Vs Assistant Commissioner of State Tax
- Court:
- Supreme Court
- Date:
- October 30, 2023
- Type:
- Special Leave Petition
- Members:
- HIMA KOHLI, AHSANUDDIN AMANULLAH
Subject
Expiry of E Way bill: Penalty imposed under section 129(3) reduced to 50%
Search, Seizure and DetentionE-Way Bill
Summary
The case, Vardan Associates Pvt. Ltd. vs. Assistant Commissioner of State Tax Central Section & Ors, involves the transportation of goods and the imposition of penalties after the expiry of the E-way bill validity. The Supreme Court reduced the p…
Judgement
FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER Leave granted. 2. We have heard learned counsel for the parties. 3. The present appeal emanates from the final judgment and order passed by the learned Single Judge of the High Court at Calcutta (hereinafter referred to as the “High Court”) in Writ Petition bearing W.P.A. No.17452 of 2019 dated 2 nd August, 2022 (herein­after refe…