Ashok Mishra Vs State of West Bengal & Ors
Date: July 11, 2023
Court: High Court
Bench: Calcutta
Type: Writ Petition
Judge(s)/Member(s): Md. Nizamuddin
Subject Matter
No penalty for expiry of e-way bill if there is no intention to evade tax
Summary
The case involves a writ petition where the petitioner challenges the order of the appellate Commissioner confirming the original order passed by the adjudicating authority under section 129 of the GST act. The detention of the goods in question was…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT Heard learned advocates appearing for the parties. By this writ petition petitioner has challenged the impugned appellate order dated 24 th December, 2022 passed under Section 107 of the WBGST Act, 2017 imposing penalty for expiry of e-way bill which is lesser than a day. It is the case of the petitioner that such delay was neither…