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EAST INDIA INFOTECH PVT. LTD. vs. THE STATE OF TRIPURA AND ORS.
(Tripura High Court)

Hon'ble Judges:

AKIL KURESHI
S G CHATTOPADHYAY
Pet. Counsel
B N Majumder
Rajib Saha
D J Saha
Res. Counsel
P K Dhar
R G Chakraborty

Petitioner / Applicant

EAST INDIA INFOTECH PVT. LTD.
Respondent THE STATE OF TRIPURA AND ORS.
Court Tripura High Court
State

Tripura

Date Jul 28, 2021
Order No.

WP(C) No.494/2021 WP(C) No.495/2021 WP(C) No.496/2021

Citation

2021(7) TAXREPLY 4411
Original Order
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ORDER

Heard learned senior counsel Mr. B N Majumder for the petitioner and learned senior Govt. Advocate Mr. P K Dhar, appearing on advance copy, for final disposal of the petitions. These petitions arise in common background. For convenience, facts may be recorded from WP(C) No.494/2021. Petitioner is a private limited company and has challenged the action of the respondent No.3 of seizing and detaining an ambulance van which the petitioner had purchased for its own business purpose and was being transported by road from Bilaspur, Chattisgarh to Agartala. Two more ambulances of the petitioner were similarly detained by the respondent No.3, on the same day i.e. 20th July 2021 at Churaibari check post, on the ground that the vehicles did not carry e-way bills. Case of the petitioner is that the vehicles are purchased not for resale but for the own use and business purpose of the petitioner and in which case, there was no necessity of regenerating an e-way bill. The petitioner conte....

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