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SANGAM WIRES vs. THE STATE OF BIHAR & OTHERS
(Patna High Court)

Hon'ble Judges:

K. VINOD CHANDRAN
MADHURESH PRASAD
Pet. Counsel
Sanjay Singh
Nikhil Kumar Agrawal
Aditi Hansaria
Res. Counsel
Vikash Kumar

Petitioner / Applicant

SANGAM WIRES
Respondent THE STATE OF BIHAR & OTHERS
Court Patna High Court
State

Bihar

Date Apr 24, 2023
Order No.

Civil Writ Jurisdiction Case No. 4924 of 2023

Citation

2023(4) TAXREPLY 7393
Original Order
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ORDER

JUDGMENT ( PER : HONOURABLE MR. JUSTICE MADHURESH PRASAD ) 1. The petitioner’s vehicle was intercepted on 23.02.2022 at 09:55PM on Gaya-Dobhi Road. The e-way bill (EWB) was found to be expired. Since the goods were in movement without a valid e-way bill, the proper officer, under the Central Goods and Services Tax Act (hereinafter referred to as “Act”) has levied a penalty on the petitioner under Section 129(3) of the Act vide order dated 28.03.2022 (Annexure-6). The same is preceded by issuance of a notice dated 28.03.2022, directing the petitioner to appear before the proper officer on 05.04.2022 at 11:00AM. 2. The order of the proper officer imposing penalty has thereafter been assailed in appeal. The first appellate authority under order dated 24.03.2023 has rejected the petitioner’s appeal (Annexure-9). 3. By way of the instant writ petition, the petitioner has assailed the two orders i.e. Annexure-6 and Annexure-9 issued by the proper of....

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