Case Law Details
Balaji Steel Rolling Mills Ltd. Vs State of Tripura (Tripura High Court)
Petitioner has challenged the seizure/detention of goods/materials by the Superintendent of State Taxes by the order dated 17.02.2020 on the ground that e-Way bills tendered for the goods in movement stood expired when the vehicle entered within the territory of the State of Tripura and were intercepted in the Churaibari Check Post.
HC direct the respondents to release the detained materials, on deposit of 25% of the disputed tax and penalty, by the petitioner, as demanded under Annexure-9 collectively and also on securing the total demand by a bond whereby the petitioner shall pledge for payment of for the rest of the demand subject to the outcome of the appeal.
On deposit of 25% of the tax and penalty as aforementioned, and the bond the authority which detained those goods/materials shall release them within three days from the deposit of the said amount and the bond, as indicated above.
So far the question of limitation is concerned we are of the considered view that if the appeal is filed within 15 days from today, the period of limitation shall stand extended till the expiry of that period of 15 days.
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