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ABINASH KUMAR SINGH vs. THE STATE OF WEST BENGAL & OTHERS
(Calcutta High Court)

Hon'ble Judges:

AMRITA SINHA
Pet. Counsel
Sweta Mukherjee
Debajit Kundu
Res. Counsel
Subir Kumar Saha
Bikramaditya Ghosh

Petitioner / Applicant

ABINASH KUMAR SINGH
Respondent THE STATE OF WEST BENGAL & OTHERS
Court Calcutta High Court
State

West Bengal

Date Mar 3, 2023
Order No.

WPA 3374 of 2022

Citation

2023(3) TAXREPLY 7070
Original Order
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ORDER

JUDGMENT AMRITA SINHA, J.:- The order of affirmation of the appellate authority and the order of the adjudicating authority imposing penalty upon the petitioner for transporting goods against an expired e-way bill both are under challenge in the present writ petition. The petitioner was transporting goods against an e-way bill which was generated on 23rd April, 2022. The vehicle of the petitioner was checked at the Cooch Behar check post on 28th April, 2022. The petitioner alleges that despite producing all necessary documents in connection with the consignment, the check post authority kept the vehicle waiting and deliberately did not issue gate pass permitting the vehicle to leave the check post. The vehicle was ultimately issued gate pass on 2nd May, 2022, by which time, the e-way bill expired on 30th April, 2022. After the vehicle was released from Cooch Behar and was on the way to the final destination, the same was intercepted and being found that there wasn&rs....

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