State Tax Officer Goods & Services Tax Vs Relay Express Pvt. Ltd. & Anr
Date: August 23, 2024
Court: High Court
Bench: Calcutta
Type: Review Petition
Judge(s)/Member(s): Raja Basu Chowdhury
Subject Matter
Reduction in penalty for E-Way Bill non-compliance is upheld
Summary
The case involves a review petition filed by the state respondents after a writ petition by the petitioners challenged a show-cause notice and the imposition of a penalty for non-updation of e-way bills during the transport of goods. The court previo…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. Leave is granted to the writ petitioner to correct the prayer portion in WPA 13616 of 2024. 2. The present review petition has been filed by the State respondents. Mr. Siddique, learned Additional Government Pleader submits that as and by way of an abundant caution an application under Section 5 of the Limitation Act, 1963 has been filed, i…