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PODDER & PODDER INDUSTRIES PRIVATE LIMITED vs. THE STATE OF TRIPURA AND OTHERS
(Tripura High Court)

Hon'ble Judges:

INDRAJIT MAHANTY
S.G. CHATTOPADHYAY
Pet. Counsel
B.n. Majumder
D.j. Saha
Bikash Paul
Res. Counsel
Debalay Bhattacharya
Asish Nandy
P. Saha

Petitioner / Applicant

PODDER & PODDER INDUSTRIES PRIVATE LIMITED

Respondent THE STATE OF TRIPURA AND OTHERS
Court Tripura High Court
State

Tripura

Date Mar 29, 2022
Order No.

WP(C) No.285 of 2022

Citation

2022(3) TAXREPLY 5540

Original Order
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ORDER

This writ petition has come to be filed by the petitioner- Podder and Podder Industries Pvt. Ltd. which is engaged in the business of selling of construction machinery. It is submitted that the petitioner sold certain construction materials to a buyer in Agartala from Silchar (State of Assam) and the said machine was transported through a truck/trailer bearing registration No.HR 38 Z – 6075 and the said vehicle was used to transport the materials from Silchar to Agartala. It is asserted by the counsel for the petitioner that the vehicle was carrying all valid documents pertaining to the machinery sold including the sale invoice, temporary registration certificate, insurance policy and e-way bill No.8612 1401 9866 valid up to 17.03.2022. It is further submitted that on the way the vehicle under which the goods were being transported, faced certain technical problems and when the vehicle reached at Churaibari on 18.03.2022 by the said time the e-way bill has expired. For this re....

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