Case Law Details
Case Name : Appollo Plywood Industries & Ors Vs Assistant Commissioner of Revenue (Calcutta High Court)
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Appollo Plywood Industries & Ors Vs Assistant Commissioner of Revenue (Calcutta High Court)
Penalty u/s 129 was imposed by BOI against expiry of ewaybill. Writ petition was filed before the Hon’ble single bench of Calcutta high court but was dismissed. Later its was challenged before the Hon’ble Division Bench of Calcutta High Court. The court gave the judgement in favour of the petitioner directing to refund the penalty amount by deducting the minimum penalty of 25000 only.
Coram: Hon’ble Chi
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Stating e way bill generated on 28.03.2024, vehicle intercepted on 04.04.2025, do not seems correct