Ashish Kumar Sharma Vs Deputy Commissioner
Date: April 25, 2024
Subject Matter
Conduct of the taxpayer in not extending the e-way bill for four days after its expiry cannot be absolutely condoned
Summary
The case revolves around the imposition of a penalty under Section 129 of the CGST Act for the transportation of goods without a valid e-way bill. The appellant argued that the penalty should not be imposed without proving intention to evade tax, whi…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. The unsuccessful writ petitioner is the appellant before us. The writ petition was filed challenging an order passed by the appellate authority under the provisions of the West Bengal Goods and Services Tax Act, 2017 dismissing the appeal filed by the appellant challenging the order passed by the adjudicating authority imposing penalty on t…