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OFB TECH PRIVATE LIMITED vs. STATE OF WEST BENGAL & OTHERS
(Calcutta High Court)

Hon'ble Judges:

NIZAMUDDIN

Pet. Counsel

Priya Sarah Paul

Vinay Kr. Shraff

Priyanka Sharma

Res. Counsel

A. Ray

T. M. Siddiqui

N. Chatterjee

Petitioner / Applicant	OFB TECH PRIVATE LIMITED
Respondent	STATE OF WEST BENGAL & OTHERS
Court	Calcutta High Court
State	West Bengal
Date	Jan 24, 2023
Order No.	WPA 1271 of 2023
Citation	2023(1) TAXREPLY 7549
Original Order
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ORDER
ORDER Heard learned Advocates appearing for the parties. By this writ petition, petitioner has challenged the impugned order of the Appellate Authority under WBGST Act, dated 12th September, 2022, dismissing the appeal of the petitioner and confirming the order in original dated 17th December, 2021 imposing penalty and tax under relevant provision of the WBGST Act, on the ground that at the time of interception of the vehicle in question it was not having e-way bill which was intercepted on 9th December, 2021. The case of the petitioner is that petitioner was carrying the goods in question having valid e-way bill generated on 7th December, 2021 and was valid till 10th December, 2021 and before the expiry of the e-way bill relating to the said vehicle in question, there was a break down of the same and it could not move and remained stationary and at the time when the break down took place, e-way bill was very much valid and had not expired. Thereafter, arrangement was made for a....