TMI Blog2023 (9) TMI 1235X X X X Extracts X X X X X X X X Extracts X X X X ..... alf of both the parties before the authority. The appellate authority shall arrive at a decision as to whether the vehicle in question was in movement at the time of alleged interception of the same, thereby attracting the provisions laid down under Sections 68 and 129 of the Act of 2017. The writ petition is disposed directing the 2nd respondent to reconsider the appeal upon affording reasonable opportunity of hearing to all the interested persons including the petitioner and pass a reasoned and speaking order thereto within four weeks from the date of communication of this order, in accordance with law. The parties shall be at liberty to place relevant documents before the concerned authority at the time of hearing. - SUVRA GHOSH, J For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods without any e-way bill and tax invoice in contravention of Section 68 of the WBGST Act of 2017 corresponding to Section 68 of the CGST Act 2017 read with Rule 138 of the WBGST Rules, 2017. Learned counsel for the petitioner submits that since the vehicle had not commenced transportation and was parked at the parking lot for further loading, the provisions of Sections 68 or 129 of the Act have no manner of application in the present case. Loading of vehicle was yet to be completed and the vehicle was partially loaded as the relevant date was a holiday followed by 7th March, 2023 which was Holi celebrated throughout the State. The e-way bill demonstrates that the same was generated on 6th March, 2023 at 4.14 p.m., that is, after 27 minu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same, thereby attracting the provisions laid down under Sections 68 and 129 of the Act of 2017. Accordingly, the writ petition is disposed directing the 2nd respondent to reconsider the appeal upon affording reasonable opportunity of hearing to all the interested persons including the petitioner and pass a reasoned and speaking order thereto within four weeks from the date of communication of this order, in accordance with law. The parties shall be at liberty to place relevant documents before the concerned authority at the time of hearing. It is made clear that this Court has not gone into the merits of the case and the appellate authority shall be at liberty to deal with the appeal independently without being influenced by any observatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
