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

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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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1 Year PLAN - Rs.~~1999~~

1799

(Excl. of GST ₹323)

2 Years PLAN - Rs.~~3499~~

3149

(Excl. of GST ₹566)

BEST VALUE

3 Years PLAN - Rs.~~4999~~

4499

(Excl. of GST ₹809)

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Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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