Usha Martin Limited Vs Deputy Commissioner of State Tax
Date: June 15, 2023
Subject Matter
Levy of tax and penalty for expiration of e-way bill is unjustified when there is no intention to evade tax
Summary
The case focuses on the expiration of an e-Way Bill and the subsequent levy of 100% tax and penalty. Usha Martin Limited had generated an e-Way Bill for goods intended for export, but due to damage, the goods had to be returned to the company's f…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. CAN 1 of 2023 has been filed by the appellants seeking condonation of delay of 320 days in filing this appeal. 2. Learned counsel for the appellant has referred to the explanation which has been furnished in the application and also has made submission in respect of the explanation for the delay. 3. We find that the delay in filing this app…