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2022 (12) TMI 588 - HC - GSTLevy of Penalty - transporting the vehicle in question after expiry of the e-way bill - time gap between the expiry of the bill and interception of the vehicle in question is about 21 hrs - HELD THAT - Revenue could not make out any case against the petitioner that there was any deliberate or willful intention of the petitioner to avoid and evade the tax. - impugned order of the appellate authority and adjudicating authority set aside - petitioner will be entitled to get the refund of the tax and penalty in question subject to compliance of legal formalities.
Issues:
Challenge to impugned order of appellate authority under WBGST Act confirming penalty for transporting vehicle after expiry of e-way bill. Analysis: The petitioner challenged the impugned order of the appellate authority under the WBGST Act, which confirmed the penalty imposed by the adjudicating authority for transporting a vehicle after the expiry of the e-way bill. The bill expired on a specific date and time, and the vehicle was intercepted approximately 21 hours after the bill expired. The petitioner argued that there was no intention to evade tax, citing a genuine problem of a breakdown of the vehicle as the reason for the delay. The petitioner's advocate relied on a previous order of the Court in a similar case and a Division Bench decision to support their contention. The advocate for the respondents failed to establish any deliberate or willful intention on the part of the petitioner to avoid or evade tax. Considering the facts and circumstances of the case, as well as the two previous orders of the Court referenced, the High Court disposed of the writ petition by setting aside the impugned order of the appellate authority and adjudicating authority. As a result, the petitioner was granted the right to receive a refund of the tax and penalty amount, subject to the fulfillment of legal formalities. The Court concluded the judgment by stating that the writ petition was disposed of with the aforementioned observations.
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