CALCUTTA HIGH COURT DIRECTED REFUND OF PENALTY: 9 HOURS' TIME GAP BETWEEN THE EXPIRY INTERPRETATION OF THE VEHICLE OF E-WAY BILL AND

The Calcutta High Court in the case Ishaan Plastics Pvt. Ltd. & Anr. Vs The Deputy Commissioner of State Tax Bureau of Investigation (South Bengal) Durgapur Zone & Ors observed and has directed the refund of the penalty in the case where there being the 9-hour time gap between the expiry of the e-way bill and the interception of the vehicle

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The bench headed by Justice Md. Nizamuddin in the case observed and has stated that there was no such intention of the petitioner to evade the payment of tax.

In the present case, the petitioner or assessee challenged the order of the appellate authority under the WBGST Act confirming the order of the adjudicating authority while imposing the penalty for transporting the vehicle in question after the expiry of the e-way bill.