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2023 (7) TMI 144 - CALCUTTA HIGH COURTLevy of tax and penalty - absence of E-way - generation of the new e-way bill in connection with the second vehicle (where goods were shifted subsequent to breakdown of first vehicle) in question - HELD THAT:- The case of the petitioner as made out in this with petition regarding the break down of the vehicle in question and generation of new e-way bill generated in respect of the same goods in question within three minutes after the interception of the vehicle in question by the respondents, has not been properly considered by the Appellate Authority for rejection and dismissal of the appeal on this ground is too much technical in this case as appears to this court from the facts and circumstances of the case. The impugned order dated 12th September, 2022 along with the rectification order dated 16th November, 2022 are set aside and the matter is remanded back to the Appellate Authority concerned to pass a fresh speaking order in accordance with law after giving an opportunity of hearing to the petitioner or its authorised representative - Petition allowed by way of remand.
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