Ashok Mishra Vs State of West Bengal & Ors
Date: July 11, 2023
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 due to the expiry of the e-way bill relating to the consignment. The petitioner argues that the delay in the expiry of the e-way bill was not deliberate and was due to a breakdown of the vehicle. The petitioner relies on a Supreme Court decision to support their contention. The court ultimately sets aside the impugned orders and allows the petitioner to obtain a refund of the penalty and tax paid, subject to compliance with legal formalities.
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 24th 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 willful nor deliberate on the part of the petitioner and the same was occurred due the reason beyond the control of the petitioner.
In support of its contention learned advocate appearing for the petitioner has relied on an unreported decision of this Court dated 1st March, 2022 passed in the case of Ashok Kumar Sureka – vs – Assistant Commissioner, State Tax, Durgapur Range, Government of West Bengal (WPA 11085 of 2021).
Mr. Siddiqui, learned Additional Government Pleader submits that the aforesaid unreported decision relied upon by the petitioner is not applicable in the facts and circumstances of this case.
Considering the exceptional facts and circumstances of this case and submission of the parties and taking into consideration the fact that the period of expiry of e-way bill is lesser than a day and that such delay was not deliberate and willful and the delay has been caused for the reason beyond control of the petitioner, this writ petition being WPA 14631 of 2023 is disposed of by setting aside the impugned order dated 24th December, 2022.
In view of setting aside of the aforesaid impugned order all legal consequence will follow automatically.