Case Details: Western Carriers (India) Ltd. v. State of Tripura - [2023] 148 taxmann.com 429 (TRIPURA)
Judiciary and Counsel Details
- T. Amarnath Goud, CJ. (Acting) & Arindam Lodh, J.
- A. Nandi, Adv. for the Petitioner.
- K. De, Addl. G.A. for the Respondent.
Facts of the Case
The petitioner was a registered transporter. The vehicle of petitioner was intercepted and penalty was imposed on petitioner as class of vehicle was wrongly mentioned as ‘ODC’ instead of normal vehicle on E-way bill. It filed writ petition against the demand order before the High Court and contended that no wrong consignment was detected except said description of class of vehicle.
The department submitted that the vehicle involved was a normal vehicle but in the E-Way Bill, it was wrongly stated as an ‘ODC’ vehicle. The same was done to avail the benefit of ‘ODC’ vehicle.
High Court Held
The Honorable High Court noted that the subject of the penalty is under challenge before the Hon’ble Supreme Court. Therefore, the writ petition was disposed of with a liberty to the petitioner to file an appeal against the impugned action of the department. The Court also directed that the Appellate Authority shall consider the matter in its entirety before deciding the appeal.
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