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ASHOK KUMAR SUREKA vs. ASSISTANT COMMISSIONER AND OTHER
(Calcutta High Court)

Hon'ble Judges:

MD. NIZAMUDDIN
Pet. Counsel
Ankit Kanodia
Himangshu Kumar Ray
Res. Counsel
A. Ray
T.m. Siddiqui
Debasish Ghosh

Petitioner / Applicant

ASHOK KUMAR SUREKA
Respondent ASSISTANT COMMISSIONER AND OTHER
Court Calcutta High Court
State

West Bengal

Date Mar 1, 2022
Order No.

WPA No.11085 of 2021

Citation

2022(3) TAXREPLY 5448
Original Order
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ORDER

Heard learned advocates appearing for the parties. In this writ petition, petitioner has challenged the impugned order of the appellate Commissioner dated March 18, 2021 confirming the original order dated September 11, 2019 passed by the adjudicating authority under section 129 of the West Bengal Goods and Services Act, 2017 for detention of the goods in question on the grounds that the e-way bill relating to the consignment in question had expired one day before, i.e. in the midnight of September 8, 2019, and that the goods was detained in the morning of September 9, 2019 on the grounds that the e-way bill has expired which is even less than one day and extension could not be made and petitioner submits that delay of few hours even less than a day of expiry of the validity of the tenure of the e-way bill was not deliberate and willful and was due to break down of the vehicle in question and there was no intention of any evasion of tax on the part of the petitioner. The pet....

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