9 Hours Time Gap Between The Expiry Of E-Way Bill And Interception Of The Vehicle: Calcutta High Court Directs Refund Of Penalty

The Calcutta High Court has directed the refund of the penalty in the case where there was a 9-hour time gap between the expiry of the e-way bill and the interception of the vehicle.

The bench of Justice Md. Nizamuddin observed that there was no intention of the petitioner to evade the payment of tax.

The petitioner/assessee challenged the order of the appellate authority under the WBGST Act confirming the order of the adjudicating authority imposing the penalty for transporting the vehicle in question after the expiry of the e-way bill.

The e-way bill expired on December 27, 2022, at 11.59 p.m., and the vehicle in question was intercepted at 8.37 a.m. on December 28, 2022. There is a time gap between the expiry of the bill and the interception of the vehicle in question of about 9 hours. It was less than a day, and the writ petitioner submits that there was no intention of any evasion of tax on the part of the petitioner.

The court disposed of the writ petition by setting aside the order of the appellate authority and adjudicating authority, and as a consequence, the petitioner will be entitled to a refund of the penalty in question, subject to compliance with legal formalities.

Counsel For Petitioner: Ankit Kanodia, Megha Agarwal, Jitesh Sah

Counsel For Respondent: A. Ray, T. M. Siddiqui, T. Chakraborty

Case Title: Ishaan Plastics Pvt. Ltd. & Anr. Vs The Deputy Commissioner of State Tax Bureau of Investigation (South Bengal) Durgapur Zone & Ors.

Case No.: WPA 22612 of 2023

Click Here To Read The Order