2024 (1) TMI 30

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..... s expired - HELD THAT:- In view of the facts and circumstances of the case which appears from record and considering the order of this Court in the case of ASHOK KUMAR SUREKA VERSUS ASSISTANT COMMISSIONER, STATE TAX, DURGAPUR RANGE, GOVERNMENT OF WEST BENGAL [ 2022 (3) TMI 445 - CALCUTTA HIGH COURT] , this writ petition being WPA 22612 of 2023 is disposed of by setting aside the aforesaid impugned .....

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..... at 8.37 a.m. on 28.12.2022 that there is a time gap between the expiry of the bill and interception of the vehicle in question is about 9 hrs., which is less than a day and writ petitioner submits that there was no intention of any evasion of tax on the part of the petitioner. 3. Learned advocate appearing for the petitioner in support of his contention relies on an order of this Court dated 1st M .....

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