9911796707
TMI Blog2023 (7) TMI 144X X X X Extracts X X X X X X X X Extracts X X X X ..... e break down of the vehicle in question and generation of new e-way bill generated in respect of the same goods in question within three minutes after the interception of the vehicle in question by the respondents, has not been properly considered by the Appellate Authority for rejection and dismissal of the appeal on this ground is too much technical in this case as appears to this court from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of the Appellate Authority under WBGST Act, dated 12th September, 2022, dismissing the appeal of the petitioner and confirming the order in original dated 17th December, 2021 imposing penalty and tax under relevant provision of the WBGST Act, on the ground that at the time of interception of the vehicle in question it was not having e-way bill which was intercepted on 9th December, 2021. The ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n question new e-way bill was generated and explanation by the petitioner for generation of the new e-way bill in connection with the second vehicle in question is that it could not anticipate the registration number of the vehicle for which as per rule e-way bill has to be generated and immediately after loading of the very same goods in question it generated the fresh e-way bill relating to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ingly, the impugned order dated 12th September, 2022 along with the rectification order dated 16th November, 2022 are set aside and the matter is remanded back to the Appellate Authority concerned to pass a fresh speaking order in accordance with law after giving an opportunity of hearing to the petitioner or its authorised representative and after taking into consideration the observation made in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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