Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

ARYAVRATA STEEL PVT. LTD vs. INSPECTOR OF CGST & OTHERS
(Calcutta High Court)

Hon'ble Judges:

MD. NIZAMUDDIN
Pet. Counsel
Akshat Agarwal
Res. Counsel
Shiv Shankar Banerjee

Petitioner / Applicant

ARYAVRATA STEEL PVT. LTD
Respondent INSPECTOR OF CGST & OTHERS
Court Calcutta High Court
State

West Bengal

Date Jul 12, 2023
Order No.

WPA 14982 of 2023

Citation

2023(7) TAXREPLY 7663
Original Order
My Favorites
Add to Fav ☆
Add to favorites.

TaxGPT Beta

Summarize this case by TaxGPT in
OR
Listen this case in simple words  
Audio Timeline
  AA   |   Print

ORDER

ORDER By this writ petition, petitioner has challenged the impugned order of the appellate authority dated 25th January, 2023, under the WBGST Act, dismissing the appeal of the petitioner by confirming the order of the adjudicating authority imposing tax and penalty for expiry of the validity of the period of e-way bill, such period is just three hours. Petitioner produced the documents explaining the reason of such expiry of e-way bill which is due to mechanical fault in the vehicle transporting the goods in question. Considering the facts and circumstances of the case and taking into consideration that period of expiry of e-way bill is very minor i.e. just only three hours and the reason for such expiry is supported with relevant documents, the aforesaid impugned order of the adjudicating authority and the order of the appellate authority are set aside and as a consequence petitioner will be entitled to get refund of the penalty and tax in question expeditiously, preferabl....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
  Hide
24
Jun
S
M
T
W
T
F
S
25 Jun

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for May 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 Jun

☑ Monthly | GSTR-11

GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Jun

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).