Vehicle cannot be detained due to expiry of second e-way bill when first e-way bill is valid

Assistant Commissioner Vs Ashok Kumar Sureka (Calcutta High Court) The Hon’ble Calcutta High Court in Assisghtant Commissioner State Tax, Durgapur Range, Government of West Bengal v. Ashok Kumar Sureka [MAT 470 of 2022 With I.A. No. CAN 1 of 2022 dated May 12, 2022] affirmed the order passed by the Single Bench allowing the assessee to get the refund of tax and penalty paid under protest, for detention of vehicle due to expiry of the e-way bill. Held that, the Revenue Department could not have intercepted or detained the vehicle in the absence of a second e-way bill as the first e-way bill w...