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2023 (3) TMI 933 - HC - GSTHeavy levy on duty with penalty - validity of the ‘e-Way bills’ had expired - Case of Revenue is that the whole ‘e-Way bills’ system has now gone online and the same could have been extended on time but was not extended - HELD THAT:- This Court is of the opinion that the ‘e-Way bills’ had expired during the transit and the petitioner was not in a position to ask for its renewal to the competent authority when the vehicle entered into the territory of the State of Tripura. In view of the said fact, this Court is of the opinion that the order dated 06.04.2021 passed by the Appellate Authority is not just and proper and the same is liable to be set aside. Petition allowed.
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