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GWC ASPHALT vs. HE STATE OF TRIPURA AND OTHERS
(Tripura High Court)

Hon'ble Judges:

AKIL KURESHI
S.G. CHATTOPADHYAY
Pet. Counsel
B.n. Majumder
K. Roy
Res. Counsel
K. De

Petitioner / Applicant

GWC ASPHALT
Respondent HE STATE OF TRIPURA AND OTHERS
Court Tripura High Court
State

Tripura

Date Sep 7, 2021
Order No.

WP(C) No.620 of 2021

Citation

2021(9) TAXREPLY 4636
Original Order
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ORDER

Heard learned counsel for the parties for final disposal of the petition. Petitioner is in the business of providing construction materials. The petitioner had sold 125 drums of Bitumen-vg-30 containing 22.125 metric tons of the said product valued at ₹ 813294/- on which the petitioner had paid GST of ₹ 146393/-. The consignment was to be transported from Guwahati and to be delivered to one Kishore Roy at Agartala. For such transportation of the goods the petitioner had also generated an e-way bill on 18.08.2021. When the transport vehicle along with the goods arrived at Churaibari check-post, they were intercepted and detained on the ground that in the e-way bill the petitioner had deliberately misdeclared the vehicle as ODC which we are informed means Open Dimension Cargo and which categorization would apply to extremely slow moving vehicles. As a result, the e-way bill was valid for a period of one month from 18.08.2021 to 19.09.2021. According to the Inspector of Taxes, ....

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