Perfect Enterprise Vs State of West Bengal
Date: June 14, 2023
Subject Matter
Penalty is not imposable if there is no willful attempt on the part of the taxpayer to evade payment of tax
Summary
The petitioner in this case purchased bitumen 60/70 and was transporting it to Silliguri. However, due to the closure of the stockyard on a national holiday, the vehicle carrying the goods was intercepted by tax authorities as the e-way bill had expi…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. The petitioner has filed the present writ application praying for setting aside the order passed by the Appellate Authority dated January 31, 2023 and the Adjudicating Authority dated May 12, 2022. 2. The petitioner purchased 32.83 MT of bitumen 60/70 from M/s Prejag Petrochem of G-4, International Commerce Center, Ring Road, Surat ag…