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WESTERN CARRIERS (INDIA) LTD. vs. THE STATE OF TRIPURA & OTHERS
(Tripura High Court)

Hon'ble Judges:

ARINDAM LODH
Pet. Counsel
A. Nandi
Res. Counsel
K. De

Petitioner / Applicant

WESTERN CARRIERS (INDIA) LTD.

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

Tripura

Date Jan 3, 2023
Order No.

WP(C) NO.852 OF 2021

Citation

2023(1) TAXREPLY 7227
Original Order
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ORDER

JUDGMENT AND ORDER(ORAL) The petitioner herein is a registered transporter in the name and style of M/S Western Carriers(India) located at 67/28 Strand Road Kolkata. The petitioner-transporter was booked with consignment No.1/ONG-0080/21 against SL. No.461859 dated 24.09.2021 from the Office of Transportation and Shipping, Oil and Natural Gas Corporation, located at Technopolis Building, 4th Floor, Sector-V, Salt Lake Kolkata for delivery of said shipment at ONGC, Tripura Asset, Badharghar Complex, which was also having GST registration No.16AAACO1598A2ZP(Tripura). The convey note was shared with the petitioner-transporter. Thereafter, E-Way Bill was generated by the transporter dated 25.09.2021 for the smooth movement of the said shipment. Inadvertently, the class of the vehicle was mentioned as 'ODC' instead of a normal vehicle. The vehicle of the transporter vide registration No.JK02AV1205(truck) was intercepted on 05.10.2021 by the enforcement wing at Churaibari, Nor....

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