Home GST HC deletes penalty as no intention to evade tax was discovered

HC deletes penalty as no intention to evade tax was discovered

HC deletes penalty as no intention to evade tax was discovered

Transportation of products with expired E-way Invoice: HC deletes penalty as no intention to evade tax was discovered

In matter of Ramji Jaiswal & Anr. Vs State Tax Officer, Bureau of Investigation (South Bengal) Kharagpur Zone & Ors. Calcutta Excessive Courtroom has deleted the penalty confirmed by the order of the appellate authority imposed by adjudicating authority for the transportation of products after expiry of the e-way invoice.

By this writ petition, the petitioners have challenged the impugned order of the appellate authority beneath WBGST Act confirming the order of the adjudicating authority imposing the penalty for transporting the automobile in query after expiry of the e-way invoice which was expired on 2nd August, 2021 at 11.59 p.m. and the automobile in query was intercepted at 6.45 p.m. on third August, 2021 that there’s a time hole between the expiry of the invoice and interception of the automobile in query is about 18 hrs., which is lower than a day and writ petitioners submit that there was no intention of any evasion of tax on the a part of the petitioners and there was a real downside of break down of the automobile in query.

Realized advocate showing for the petitioners in help of his rivalry depends on an order of this Courtroom dated 1st March, 2022 in WPA No. 11085 of 2021 within the case of Ashok Kumar Sureka – Vs – Assistant Commissioner, State Tax, Durgapur Vary and in addition a Division Bench resolution of  this  Courtroom dated twelfth Could, 2022 in MAT No. 470 of 2022.

Realized advocate  showing  for  the respondents couldn’t make out any case towards the petitioners that there was any deliberate or willful intention of the petitioners to keep away from and evade the tax and he opposes this writ petition on the bottom of availability of different treatment.

Excessive Courtroom Order:

In view of the details and circumstances of the case which seems from file and contemplating the aforesaid two orders of this Courtroom, this writ petition being WPA 15469 of 2022 is disposed of by setting apart the aforesaid impugned order of the appellate authority and adjudicating authority and as a consequence, petitioners will likely be entitled to get the refund of the penalty in query topic to compliance of authorized formalities.

Click on on the under talked about hyperlink to learn the order

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