Tripura HC directed revenue to release the vehicle detained due to expiry of E-way bill due to unforeseen circumstances

Last updated: 02 September 2021
Quick Summary
The Tripura High Court has ordered the release of a transport vehicle and machinery detained due to an expired e-way bill. The vehicle's delay was caused by unforeseen circumstances at a check post, leading to the e-way bill's expiry. The court directed the release upon the petitioner providing an undertaking to pay any future tax or penalty liabilities determined after final assessment.

Court :
Tripura High Court

Brief :
In NE Equipment Solutions Pvt. Ltd. Vs. The State of Tripura and others [WP(C) No. 577/2021] dated August 24, 2021 the Hon'ble Tripura High Court directed the Respondents to release the transport vehicle and machinery upon the Petitioner filing an undertaking that, if any tax or penalty liability is crystallized upon final assessment, the Petitioner shall deposit the same with the Government revenue.

Citation :
WP(C) No. 577/2021

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Bimal Jain
Published in GST
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