2023 (6) TMI 1377

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..... nd the same was occurred due the reason beyond the control of the petitioner - HELD THAT:- Taking into consideration the fact that the period of expiry of e-way bill is lesser than a day and that such delay was not deliberate and willful and the delay has been caused for the reason beyond control of the petitioner, this writ petition is disposed of by setting aside the impugned order dated 8th Mar .....

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..... rch, 2022 passed in the case of Ashok Kumar Sureka vs Assistant Commissioner, State Tax, Durgapur Range, Government of West Bengal (WPA 11085 of 2021). Mr. Siddiqui, learned Additional Government Pleader submits that the aforesaid unreported decision relied upon by the petitioner is not applicable in the facts and circumstances of this case. Considering the exceptional facts and circumstances of t .....

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