^®
TaxReply India Private Limited

GST Library

Best GST Library

Subscription Plans

TaxGPT

GST News | Updates

GST Calendar

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

GST Rates

HSN Codes

GST Forms

My Favourites ^New

GST Diary

GST Notebook

GST Staff Manager ^New

GST Fees Manager

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GSTR-9 Manual

GSTR-9C Manual

Full Site Search

E-way Bill

Finance Bill

GST e-books

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Our Services

🔒

TaxReply India Pvt Ltd

🔒

^®

Subscribe Free GST updates on...

Subscribe to Best GST Library of India and get ahead of the rest. Click here for plans. | GST Act & Rules e-book Click here. |

ISHAAN PLASTICS PVT. LTD. & ANOTHER vs. THE DEPUTY COMMISSIONER OF STATE TAX BUREAU OF INVESTIGATION (SOUTH BENGAL) DURGAPUR ZONE & OTHERS
(Calcutta High Court)

Hon'ble Judges:

NIZAMUDDIN, J.

Pet. Counsel

Ankit Kanodia

Megha Agarwal

Jitesh Sah

Res. Counsel

A. Ray

T. M. Siddiqui

T. Chakraborty

Petitioner / Applicant	ISHAAN PLASTICS PVT. LTD. & ANOTHER
Respondent	THE DEPUTY COMMISSIONER OF STATE TAX BUREAU OF INVESTIGATION (SOUTH BENGAL) DURGAPUR ZONE & OTHERS
Court	Calcutta High Court
State	West Bengal
Date	Sep 20, 2023
Order No.	WPA 22612 of 2023
Citation	2023(9) TAXREPLY 8548
Original Order
My Favorites	Add to Fav ☆ Add to favorites.

TaxGPT ^Beta

Summarize this case by TaxGPT in

Listen this case in simple words

Audio Timeline

Audio Speed:

AA |

ORDER
ORDER Heard learned advocates appearing for the parties. 2. By this writ petition, petitioner has challenged the impugned order of the appellate authority under WBGST Act confirming the order of the adjudicating authority imposing the penalty for transporting the vehicle in question after expiry of the e-way bill which was expired on 27.12.2022 at 11.59 p.m. and the vehicle in question was intercepted at 8.37 a.m. on 28.12.2022 that there is a time gap between the expiry of the bill and interception of the vehicle in question is about 9 hrs., which is less than a day and writ petitioner submits that there was no intention of any evasion of tax on the part of the petitioner. 3. Learned advocate appearing for the petitioner in support of his contention relies on an order of this Court dated 1st March, 2022 in WPA No. 11085 of 2021 in the case of Ashok Kumar Sureka – Vs – Assistant Commissioner, State Tax, Durgapur Range and also a Division Bench decision of thi....