Ishaan Plastics Pvt. Ltd. & Anr. Vs Deputy Commissioner of State Tax
Date: September 19, 2023
Subject Matter
No penalty for 9 hr gap between E-way Bill expiry and vehicle interception as there is no intent to evade tax
Summary
The case involves a writ petition challenging the order of the appellate authority under the WBGST Act. The petitioner was imposed a penalty for transporting a vehicle after the expiry of the e-way bill. The bill expired on 27 December 2022 at 11:59…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COUR Heard learned advocates appearing for the parties. By this writ petition, petitioner has challenged the impugned order of the appellate authority under WBGST Act confirming the order of the adjudicating authority imposing the penalty for transporting the vehicle in question after expiry of the e-way bill which was expired on 27.12.2022 at 11.59…