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SUNIL YADAV vs. ASSISTANT COMMISSIONER
(Calcutta High Court)

Hon'ble Judges:

ARINDAM MUKHERJEE
Pet. Counsel
Boudhayan Bhattacharyya
Taniya Roy
Stuti Bansal
Res. Counsel
Ratan Banik
Saptarshi Banik

Petitioner / Applicant

SUNIL YADAV
Respondent ASSISTANT COMMISSIONER
Court Calcutta High Court
State

West Bengal

Date May 4, 2023
Order No.

WPA 869 of 2023

Citation

2023(5) TAXREPLY 7497
Original Order
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ORDER

ORDER The petitioner’s vehicle, bearing registration number WB33C6286 which was carrying goods covered by e-way bills was intercepted on 4th February, 2023 at Ghospukur at about 22 kilometers away from the final destination. The time of interception, according to the revenue, is 12.12 p.m. At the time of interception it was found that the e-way bill permitting the movement of the consignment through the vehicle concerned had expired at mid-night of 3rd February, 2023. The time of interception is, however, disputed by the petitioner as according to the petitioner the interception took place at around 9 a.m. on 4th February, 2023 and the detention memo was issued at Matigara, which is about 48-50 kilometers from Ghoshpukur, the place of interception as it was after interception taken to Matigara. The time to take the vehicle from Ghoshpukur to Matigara according to the petitioner is about three (3) hours which on being accounted for, the interception will be [12.12 p.m. &nda....

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