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2023 (6) TMI 1377 - HC - GSTPenalty u/s 129(3) of the WBGST Act, 2017 - expiry of e-way bill which is lesser than a day - It is the case of the petitioner that such delay was neither willful nor deliberate on the part of the petitioner and the same was occurred due the reason beyond the control of the petitioner - HELD THAT - Taking into consideration the fact that the period of expiry of e-way bill is lesser than a day and that such delay was not deliberate and willful and the delay has been caused for the reason beyond control of the petitioner, this writ petition is disposed of by setting aside the impugned order dated 8th March, 2023.
Issues involved:
The judgment deals with a writ petition challenging an order passed u/s 129(3) of the WBGST Act, 2017 imposing a penalty for the expiry of an e-way bill within less than a day. The main issue is whether the delay in this case was willful or deliberate on the part of the petitioner. The petitioner challenged the impugned order dated 8th March, 2023, passed u/s 129(3) of the WBGST Act, 2017, imposing a penalty for the expiry of an e-way bill which lasted less than a day. The petitioner contended that the delay was not willful or deliberate and was due to reasons beyond their control. The petitioner relied on an unreported decision of the Court dated 1st March, 2022, in the case of Ashok Kumar Sureka v. Assistant Commissioner, State Tax, Durgapur Range, Government of West Bengal, to support their contention that the penalty was unjustified in this case. The Additional Government Pleader argued that the unreported decision cited by the petitioner was not applicable to the facts and circumstances of the present case. After considering the exceptional facts and circumstances, the Court found that the delay in the expiry of the e-way bill was not deliberate or willful. The Court noted that the delay was caused by reasons beyond the control of the petitioner. Consequently, the writ petition was disposed of by setting aside the impugned order dated 8th March, 2023. As a result of setting aside the impugned order, all legal consequences will automatically follow in this case.
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