2024 (1) TMI 30 - HC - GST

Levy of penalty for transporting the vehicle in question after expiry of the e-way bill which was expired - HELD THAT - In view of the facts and circumstances of the case which appears from record and considering the order of this Court in the case of ASHOK KUMAR SUREKA VERSUS ASSISTANT COMMISSIONER, STATE TAX, DURGAPUR RANGE, GOVERNMENT OF WEST BENGAL 2022 (3) TMI 445 - CALCUTTA HIGH COURT , this writ petition being WPA 22612 of 2023 is disposed of by setting aside the aforesaid impugned order of the appellate authority and adjudicating authority and as a consequence, petitioner will be entitled to get the refund of the penalty in question subject to compliance of legal formalities. Petition disposed off.

Summary

Issues: Challenge to penalty for transporting vehicle after expiry of e-way bill

The writ petition challenged the impugned order of the appellate authority under WBGST Act confirming the penalty imposed for transporting a vehicle after the expiry of the e-way bill. The vehicle in question was intercepted about 9 hours after the bill had expired, and the petitioner claimed there was no intention to evade tax.

Details of the Judgment:

The petitioner relied on a previous order of the Court in a similar case and a Division Bench decision to support their contention that there was no deliberate intention to avoid tax.

The advocate for the respondents failed to establish any deliberate or willful intention on the part of the petitioner to evade tax.

Considering the facts and the two previous orders of the Court, the writ petition was disposed of by setting aside the impugned orders of the appellate and adjudicating authorities. As a result, the petitioner would be entitled to a refund of the penalty, subject to compliance with legal formalities.

The writ petition was thus disposed of with the above observations.