9911796707
TMI Blog2023 (3) TMI 933X X X X Extracts X X X X X X X X Extracts X X X X ..... e., Mr. K. Debnath, Advocate. For the Respondent(s) : Mr. K. De, Addl. G.A. JUDGMENT AND ORDER(ORAL) The case of the petitioner in this instant writ petition is that the vehicles carrying taxable goods of the petitioner entered the State of Tripura a few days later than anticipated and during which period, the validity of the 'e-Way bills' had expired. However, the vehicle was carrying duty-pai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority which detained those goods/materials shall release them within three days from the deposit of the said amount and the bond, as indicated above So far the question of limitation is concerned we are of the considered view that if the appeal is filed within 15 days from today, the period of limitation shall stand extended till the expiry of that period of 15 days." 2. Pursuant thereto, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re valid upto 15.02.2020. But owing to some unforeseen circumstances, the movement of the said vehicles was delayed. The said vehicles reached Churaibari on 17.02.2020. On the ground that 'e-Way bills' have expired, the GST authorities have imposed heavy levy on duty with penalty that is grossly irrational and arbitrary. In pursuance to the order of this Court dated 03.09.2020, the petitioner file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this Court is of the opinion that the order dated 06.04.2021 passed by the Appellate Authority is not just and proper and the same is liable to be set aside. 7. Accordingly, this instant writ petition is allowed and the impugned order dated 16.04.2021 is set aside. Consequently, the petitioner is entitled to all the consequential benefits including the refund. 8. With the above observation and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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