Rejection of Appeal is invalid if vehicle breaks down and new e-way bill prepared post interception

OFB Tech Private Limited Vs State of West Bengal (Calcutta High Court) 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. Facts: M/s OFB Tech Pvt. Ltd (“the Petitioner”) has challenged the Order dated Sept...