Vardan Associates Pvt. Ltd. Vs Assistant Commissioner of State Tax
Date: October 30, 2023
Court: Supreme Court
Type: Special Leave Petition
Judge(s)/Member(s): HIMA KOHLI, AHSANUDDIN AMANULLAH
Subject Matter
Expiry of E Way bill: Penalty imposed under section 129(3) reduced to 50%
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…
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…