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TMI Blog2022 (12) TMI 299X X X X Extracts X X X X X X X X Extracts X X X X ..... r. Shraff, Ms. Priya Sarah Paul, Ms. Priyanka Sharma ... for the appellant. Mr. T. M. Siddique, Mr. Debasish Ghosh, Mr. D. Ghosh, Mr. Nilotpal Chatterjee, Mr. V. Kothari .... for the State. JUDGMENT (Judgment of the Court was delivered by T.S. SIVAGNANAM, J.) Re: I.A. No. CAN 1 of 2022 1. This is an application to condone the delay of 68 days in filing the instant appeal. 2. We have heard Mr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this Court. 6. The challenge in the writ petition is to the order passed by the Senior Joint Commissioner of Commercial Taxes, Budge Budge Charge dated 5th June, 2022 affirming the order passed by the original authority dated 30th March, 2022 imposing 200% penalty on the ground that the appellant had violated the provisions of Rule 138 of WBGST/CGST Rules, 2017. Undoubtedly, the order passed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -way bill on 24th March, 2022. When the vehicle was intercepted, the driver was carrying part B of e-way bill in respect of which part A has been cancelled. 8. The question would be whether this would tantamount to intention to evade payment of duty or with a view to clandestinely move certain goods. In our prima facie view, it does not appear so and could be considered to be a bona fide error. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f duty. Since this aspect has not been adequately dealt with by the appellate authority and taking note of the peculiar facts and circumstances arising in the case on hand, we are inclined to remand the matter back to the appellate authority for a fresh consideration bearing in mind the conduct of the appellant, which we have culled out in the preceding paragraphs. 11. In the result, the appeal i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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