Calcutta High Court orders penalty refund with a 9-hour e-way bill expiration and vehicle interception gap.
Justice Md. Nizamuddin's bench noted the petitioner had no intent to evade tax payment.
The petitioner/assessee contested the appellate authority's order, which upheld the penalty imposed by the adjudicating authority for moving the vehicle after the e-way bill had expired under the WBGST Act.
The e-way bill expired on December 27, 2022, at 11.59 p.m., and the vehicle was intercepted at 8.37 a.m. on December 28, 2022, resulting in a 9-hour gap. The petitioner asserts no intention of tax evasion due to this brief time lapse.
The court resolved the writ petition, overturning the decisions of the appellate and adjudicating authorities. Consequently, the petitioner will receive a penalty refund upon fulfilling the necessary legal requirements.
TAGS: e-way bill expiry interception vehicle time gap tax evasion court writ petition
