TMI Blog2023 (3) TMI 933X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed a writ petition bearing No.WP(C) No.179 of 2020, before this Court inter alia praying for releasing the seized goods in favour of the petitioner. On 03.09.2020, the same was disposed of in the following terms:- Having situated thus, we direct the respondents to release the detained materials, on deposit of 25% of the disputed tax and penalty, by the petitioner, as demanded under Annexu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hin the time limit as stipulated in the said order, the same fell for consideration on 16.04.2021. The Appellate Authority dismissed the appeals filed by the petitioner. 3. Aggrieved thereby, the petitioner has filed this instant petition praying for setting aside and quashing the impugned order dated 16.04.2021. 4. Mr. Somik Deb, learned Sr. counsel assisted by Mr. A. Baran, learned counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid order has not rendered substantive and conscionable justice to the petitioner and the same is liable to be quashed and set aside. 5. Mr. K. De, learned Addl. G.A. appearing for the State-respondent submitted that the whole e-Way bills system has now gone online and the same could have been extended on time but was not extended. 6. After hearing both the parties and perusing the evidenc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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