Case Law Details
DRB Infrastructure Pvt Ltd Vs State of West Bengal (Calcutta High Court)
In a noteworthy legal battle, the Hon’ble Kolkata High Court at Jalpaiguri has ruled in favor of DRB Infrastructure Pvt Ltd in their dispute against the State of West Bengal. The court’s decision revolves around the release of machinery and the petitioner’s challenge to the legality of its seizure.
Background of the case: DRB Infrastructure Pvt Ltd, a contractor, was awarded a construction project for a section of the highway in Jammu and Kashmir. During the transportation of their used machinery from Arunachal Pradesh to Jammu and Kashmir via West Bengal, their equipment was intercepted by the authorities. An order referred to as MOV-9 was issued, imposing a penalty due to the alleged absence of an invoice or delivery challan.
Petitioner’s Argument : DRB Infrastructure Pvt Ltd vehemently challenged the penalty order, contending that as there was no “supply” involved, no tax should be applicable. Consequently, the absence of tax should negate the need for an invoice and penalty. The petitioner emphasized that a consignment note and an E-way bill were provided as supporting evidence.
Revenue’s Contention : The Revenue, however, put forth a different perspective. They argued that an alternate remedy of appeal was available to the petitioner and, therefore, the petition should be dismissed outright.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Author Bio
