Rejection of Appeal is invalid if vehicle breaks down and new e-way bill prepared post interception
Last updated: 07 July 2023
Court :
Calcutta High Court
Brief :
The Hon'ble Calcutta High Court in M/s OFB Tech Private Limited v. State of West Bengal & Ors. [WPA 1271 of 2023 dated January 24, 2023] has set aside the order passed by the Appellate Authority and remanded back the matter to Appellate Authority to pass a fresh speaking order after giving petitioners an opportunity of being heard, as the assessee had duly prepared the e-way bill within 3 minutes of the interception of the vehicle.
Citation :
WPA 1271 of 2023 dated January 24, 2023
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Bimal Jain
Published in GST
Views : 295
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