Saraf Trexim Limited Vs Deputy Commissioner of State Tax
Date: February 5, 2024
Subject Matter
Before imposing penalty under Section 129, revenue must prove the intention to evade tax
Summary
The appellant challenged the imposition of a penalty under the WBGST Act for transporting goods with an expired e-way bill. The appellant's vehicle was intercepted, and it was found that the e-way bill had expired, although the goods were being t…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. This intra court appeal by the writ petitioner is directed against the order passed by the learned Single Bench dismissing the writ petition filed by the appellant challenging the order passed by the authorities imposing penalty under the provisions of the WBGST Act on the ground that the e-way bill generated by the appellant for transporti…