Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

Home Case Index All Cases GST GST + HC GST - 2023 (3) TMI HC This

  • Login
  • Cases Cited
  • Referred In
  • Summary

Forgot password       New User/ Regiser

⇒ Register to get Live Demo



 

2023 (3) TMI 1375 - HC - GST


Issues:
The judgment involves a challenge against an order of adjudication under Section 129(3) of the West Bengal Goods and Services Tax Act, 2017.

Summary:

Issue 1: Challenge against Order of Adjudication
The writ petitioner appealed against the order dated 3rd March, 2023, challenging an order of adjudication passed under Section 129(3) of the Act. The appellant's vehicle was detained due to an expired e-way bill, intercepted on a Saturday, and the appellant was penalized. The Court found no lack of bona fide on the part of the appellant and set aside the penalty, allowing the appeal.

Key Points:
- Appellant challenged order of adjudication under Section 129(3) of the Act.
- Vehicle detained due to expired e-way bill intercepted on a Saturday.
- Court found no lack of bona fide on the part of the appellant.
- Penalty imposed on the appellant was set aside.
- Appeal allowed, and order of adjudicating authority set aside.

Outcome:
The appellant, having paid the penalty, is entitled to apply for a refund, to be considered within 15 days. No costs were awarded, and urgent certified copies of the order were to be provided to the parties upon compliance with legal formalities.

 

 

 

 

Quick Updates:Latest Updates