Maa Amba Builders & Anr. Vs Assistant Commissioner of Revenue
Date: May 2, 2024
Subject Matter
Mere expiration of the e-way bill with no intention to evade tax does not warrant penalty under section 129 of the CGST Act
Summary
The case revolves around the detention and penalty imposed on goods due to an expired e-way bill under Section 129(3) of the GST Act. The petitioners contested the penalty, asserting their lack of intent to evade taxes despite the expired waybill. Th…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. The present writ petition has been filed, inter alia , praying for quashing and/or to set aside the order dated 14 th September, 2023 passed in an appeal under Section 107 of the West Bengal Goods and Services Tax Act, 2017/ Central Goods and Services Tax Act, 2017 1 from an order passed under Section 129(3) of the said Act. 2. It is the pe…