9911796707
TMI Blog2022 (7) TMI 1384X X X X Extracts X X X X X X X X Extracts X X X X ..... intercepted at 6.45 p.m. on 3rd August, 2021 - HELD THAT:- Learned advocate appearing for the respondents could not make out any case against the petitioners that there was any deliberate or willful intention of the petitioners to avoid and evade the tax and he opposes this writ petition on the ground of availability of alternative remedy. In view of the facts and circumstances of the case which a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the order of the adjudicating authority imposing the penalty for transporting the vehicle in question after expiry of the e-way bill which was expired on 2nd August, 2021 at 11.59 p.m. and the vehicle in question was intercepted at 6.45 p.m. on 3rd August, 2021 that there is a time gap between the expiry of the bill and interception of the vehicle in question is about 18 hrs., which is less than ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... native remedy. In view of the facts and circumstances of the case which appears from record and considering the aforesaid two orders of this Court, this writ petition being WPA 15469 of 2022 is disposed of by setting aside the aforesaid impugned order of the appellate authority and adjudicating authority and as a consequence, petitioners will be entitled to get the refund of the penalty in questi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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