Western Carriers(India) Ltd. VS The State of Tripura

The petitioner, M/S Western Carriers(India), is a registered transporter located in Kolkata. They were contracted by the Office of Transportation and Shipping, Oil and Natural Gas Corporation (ONGC), to deliver a consignment (No.1/ONG-0080/21) from Technopolis Building in Salt Lake Kolkata to ONGC’s Tripura Asset in Badharghar. However, there seems to be an issue regarding this delivery.

It appears that there might have been some complications or disputes arising from the delivery process, leading the petitioner to seek legal resolution. The details of these issues are not provided, but it can be inferred that they are significant enough to warrant legal action.

The petitioner, therefore, has filed a petition, presumably in a court or legal authority, seeking redressal or resolution of the matter. This suggests that the petitioner feels aggrieved or unfairly treated in some way and is seeking legal intervention to rectify the situation.

In summary, the summary indicates a contractual dispute or issue between the petitioner, M/S Western Carriers(India), and the Office of Transportation and Shipping, ONGC, regarding the delivery of a consignment to ONGC’s Tripura Asset in Badharghar. The petitioner has taken legal action to address the matter.

The petitioner, M/S Western Carriers(India), a registered transporter based in Kolkata, was entrusted with consignment No.1/ONG-0080/21 by the Office of Transportation and Shipping, Oil and Natural Gas Corporation (ONGC), Kolkata. The consignment was to be delivered to ONGC, Tripura Asset, Badharghar Complex, with a corresponding GST registration number. A convey note and an E-Way Bill were duly prepared for the shipment. However, a clerical error resulted in the vehicle class being erroneously marked as ‘ODC’ instead of the correct classification.

On 5th October 2021, the transporter’s vehicle, bearing registration No.JK02AV1205, was stopped by the enforcement wing in Churaibari, North Tripura. Despite finding no discrepancy in the consignment itself, authorities imposed taxes and penalties due to the misclassification of the vehicle type. To expedite the release of urgently needed operational spare parts for ONGC, the petitioner was compelled to furnish a bond and a bank guarantee worth Rs.40,85,488/- to the Superintendent of State of Tax, Churaibari Enforcement Wing, North Tripura, 799262.

Discontented with the detention order and proposed fines, the petitioner has filed a writ petition seeking relief. The petition implores the court to compel respondents No.4 & 5 to release the bank guarantee in favor of the petitioner.

The petitioner, M/S Western Carriers(India), a registered transporter, was tasked with delivering a consignment from the Office of Transportation and Shipping, Oil and Natural Gas Corporation (ONGC), Kolkata, to ONGC Tripura Asset. However, due to an error in the E-Way Bill, the vehicle class was incorrectly labeled as ‘ODC’ instead of normal. Consequently, the vehicle was intercepted during transit, leading to tax and penalty imposition by the enforcement wing.

To secure the release of the shipment, the petitioner had to furnish a bond and a bank guarantee. Dissatisfied with this outcome, the petitioner filed a writ petition seeking relief. They requested the release of the bank guarantee, quashing of the detention order, rectification of the vehicle class error, dropping of proceedings, and any other suitable orders.

The petitioner argued that there was no deliberate attempt to evade taxes, as all necessary documentation was in order, and any errors were minor. They contended that the penalty imposed far exceeded what was warranted for the infraction.

On the other hand, the respondent, represented by Mr. K. De, asserted that the vehicle in question was indeed a normal vehicle, despite the misclassification in the E-Way Bill.

The court is tasked with adjudicating this dispute, considering the petitioner’s plea for fairness and the respondent’s perspective on compliance. The outcome of this case will likely hinge on whether the court finds the penalty imposed to be proportionate to the infraction and if there are grounds for rectifying the classification error in the E-Way Bill.

The petitioner, M/S Western Carriers (India), a registered transporter, was contracted to deliver a consignment from the Office of Transportation and Shipping, Oil and Natural Gas Corporation (ONGC), Kolkata, to ONGC, Tripura Asset, Badharghar Complex. However, due to an error in the E-Way Bill, the class of the vehicle was incorrectly listed as ‘ODC’ instead of normal. This led to the interception of the vehicle by enforcement officials in North Tripura, resulting in the imposition of tax and penalty.

The petitioner filed a writ petition seeking various reliefs, including the release of the bank guarantee, challenging the detention order, and requesting rectification of the vehicle class mistake. The petitioner argued that there was no suppression of information, and any anomalies in the E-Way Bill should not warrant such severe penalties.

On the other hand, the respondent contended that although the vehicle was normal, it was incorrectly labeled as ‘ODC’ in the E-Way Bill to gain certain benefits. The respondent also mentioned that the penalty issue was under Supreme Court challenge.

After considering both sides, the court disposed of the writ petition, granting the petitioner the liberty to appeal against the decision. The appellate authority was instructed to consider all aspects, including the ongoing Supreme Court matter, before making a decision. The bank guarantee was to remain in force until the appeal process concluded.

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Western Carriers(India) Ltd.

For Reference Visit:
Tripura High Court

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