2023 (7) TMI 1289 - HC - GST

Detention of goods alongwith vehicle - expiry of e-way bill - mechanical fault in the vehicle transporting the goods - HELD THAT - Taking into consideration that period of expiry of e-way bill is very minor i.e. just only three hours and the reason for such expiry is supported with relevant documents, the aforesaid impugned order of the adjudicating authority and the order of the appellate authority are set aside and as a consequence petitioner will be entitled to get refund of the penalty and tax in question expeditiously, preferably within a period of one week from the date of communication of this order. Petition disposed off.

Summary

The Calcutta High Court set aside the impugned order of the appellate authority under the WBGST Act, which imposed tax and penalty for the expiry of the validity of the e-way bill due to a mechanical fault in the vehicle. The petitioner will be entitled to a refund of the penalty and tax, preferably within one week. (Case citation: 2023 (7) TMI 1289 - CALCUTTA HIGH COURT)