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2023 (2) TMI 541 - CALCUTTA HIGH COURTLevy of penalty - driver could produce the e-way bill but failed to produce the tax invoice and delivery challans - according to the petitioner no adjudication was made by the adjudicating authority - reply to SCN not given - HELD THAT:- Since there is factual dispute inasmuch as according to the petitioner no adjudication was made by the adjudicating authority and as per the learned Advocate for the respondents, a show-cause notice was served but as the petitioners has not given any reply to such show-cause notice, the adjudication has not been made till date and no tax is also imposed as on this date. In view of such submission and considering the fact that the learned Advocate for the respondents has served a copy of the show-cause notice to the learned Advocate for the petitioners, the petitioners are directed to submit a reply to the adjudicating authority within 3 days from this date and the adjudicating authority thereupon shall adjudicate as to whether that petitioner is liable to pay any penalty or not after giving opportunity to the petitioners or their authorized representative of hearing within a fortnight thereafter - Petition disposed off.
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