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2024 (1) TMI 30 - HC - GSTLevy of penalty for transporting the vehicle in question after expiry of the e-way bill which was expired - HELD THAT:- In view of the facts and circumstances of the case which appears from record and considering the order of this Court in the case of ASHOK KUMAR SUREKA VERSUS ASSISTANT COMMISSIONER, STATE TAX, DURGAPUR RANGE, GOVERNMENT OF WEST BENGAL [2022 (3) TMI 445 - CALCUTTA HIGH COURT], this writ petition being WPA 22612 of 2023 is disposed of by setting aside the aforesaid impugned order of the appellate authority and adjudicating authority and as a consequence, petitioner will be entitled to get the refund of the penalty in question subject to compliance of legal formalities. Petition disposed off.
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