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BALAJI STEEL ROLLING MILLS LTD. vs. THE STATE OF TRIPURA & OTHERS
(Tripura High Court)

Hon'ble Judges:

ARINDAM LODH
Pet. Counsel
S. Deb
K. Debnath
Res. Counsel
K. De, Addl

Petitioner / Applicant

BALAJI STEEL ROLLING MILLS LTD.
Respondent THE STATE OF TRIPURA & OTHERS
Court Tripura High Court
State

Tripura

Date Jan 3, 2023
Order No.

WP(C) NO.548 of 2021

Citation

2023(1) TAXREPLY 7124
Original Order
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ORDER

JUDGMENT AND ORDER(ORAL) The case of the petitioner in this instant writ petition is that the vehicles carrying taxable goods of the petitioner entered the State of Tripura a few days later than anticipated and during which period, the validity of the ‘e-Way bills’ had expired. However, the vehicle was carrying duty-paid goods and there was no attempt to evade duty. Despite this, the authorities imposed fresh levy of duty with the penalty. The petitioner filed a writ petition bearing No.WP(C) No.179 of 2020, before this Court inter alia praying for releasing the seized goods in favour of the petitioner. On 03.09.2020, the same was disposed of in the following terms:- “ Having situated thus, we direct the respondents to release the detained materials, on deposit of 25% of the disputed tax and penalty, by the petitioner, as demanded under Annexure-9 collectively and also on securing the total demand by a bond whereby the petitioner shall pledge for payment of....

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