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2022 (7) TMI 1325 - HC - GSTLevy of penalty under WBGST Act - transporting the goods in question without any e-way bill - e-way bill generated within two hours after the detention of goods in question - HELD THAT:- From the statement of facts filed before the appellate authority it appears that petitioner had filed the e-way bill on the next day of detention of the goods. Considering the facts and circumstances of this case and what appears from record, no interim order is required against the impugned coercive action taken by the respondents. There is no scope of passing any interim order in the matter and the issues involved require affidavits from the respondents for final adjudication. Let the respondents file affidavit in opposition within four weeks; reply thereto, if any, to be filed by the petitioner within two weeks thereafter. List the matter for final hearing seven weeks hence.
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