The Calcutta High Court has quashed the order imposing penalty for expiry of e-way bill as there was no intention to evade tax.
The single bench of Justice Md. Nizamuddin has set aside the impugned order of the appellate authority as well as the order of the adjudicating authority and consequently, the petitioner will be entitled to get the refund of the penalty and tax paid on protest subject to compliance of all legal formalities.
The petitioner/assessee has challenged the impugned order of the appellate Commissioner confirming the original order passed by the adjudicating authority under section 129 of the West Bengal Goods and Services Act, 2017 for detention of the goods in question on the grounds that the e-way bill relating to the consignment in question had expired one day before, and that the goods was detained on the grounds that the e-way bill has expired which is even less than one day and extension could not be made.
The counsel for the petitioner submitted that delay of few hours even less than a day of expiry of the validity of the tenure of the e-way bill was not deliberate and willful and was due to break down of the vehicle in question and there was no intention of any evasion of tax on the part of the petitioner.
The counsel for the Department could not make out a case against the petitioner that the aforesaid violation was willful and deliberate or with a specific material that the intention of the petitioner was for evading tax.
Case Title: Ashok Kumar Sureka Versus Assistant Commissioner State Tax, Durgapur Range, Government of West Bengal
Source: livelaw.in
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