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BALAJI STEEL ROLLING MILLS LTD AND ANR vs. THE STATE OF TRIPURA AND ORS
(Tripura High Court)

Hon'ble Judges:

S. TALAPATRA
S.G. CHATTOPADHYAY

Pet. Counsel

Somik Deb

Res. Counsel

Ak Bhowmik

K De

Petitioner / Applicant	BALAJI STEEL ROLLING MILLS LTD AND ANR
Respondent	THE STATE OF TRIPURA AND ORS
Court	Tripura High Court
State	Tripura
Date	Sep 3, 2020
Order No.	WP(C) 179 of 2020
Citation	2020(9) TAXREPLY 3296
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Related Tags :

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Section 129

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Section 20

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ORDER
Heard Mr. Somik Deb, learned counsel appearing for the petitioner as well as Mr. AK Bhowmik, learned Advocate General assisted by Mr. K De, learned Addl. GA appearing for the respondents. By means of this petition, the petitioner has challenged the seizure/detention of goods/materials by the Superintendent of State Taxes (the proper officer), Churaibari Enforcement Wing, North Tripura by the order dated 17.02.2020 on the ground that e-Way bills tendered for the goods in movement stood expired when the vehicle entered within the territory of the State of Tripura and were intercepted in the Churaibari Check Post. Those, e-way bills are available in Annexure-6 to this petition. Thereafter, notice under Section 129(3) of the Central Goods and Services Tax Act, 2017 and the State Goods and Services Tax Act, 2017 and also under Section 20 of the Integrated Goods and Services Tax Act, 2017 was issued to the petitioner giving the description of the goods and the tax and penalty impo....