Calcutta HC ordered the refund of tax and penalty levied for expiry of one day in the e-way Bill

Calcutta HC ordered the refund of tax and penalty levied for expiry of one day in the e-way Bill

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Calcutta HC ordered the refund of tax and penalty levied for expiry of one day in the e-way Bill

In the matter of e-waybill on movement of goods, several instuructions are available that  the insignificant errors or omissions have to be ignored by the officials.
In recent decision of the High Court of Calcutta in the case of  Ashok Kumar Sureka Vs. Assistant Commissioner, State Tax, Durgapur Range, West Bengal has allowed the WPA of the petitioner in  WPA No.11085 of 2021dated 01-03-2022 and ordered refund of tax and penalty levied for expiry of one day in the e-waybill.
In this order a decision of Supreme Court of India has also been mentioned.
The decision of the Calcutta HC is attached for information of all concerned. –
01-03-2022
Item No.9
Subrata

IN THE HIGH COURT AT CALCUTTA

Constitutional Writ Jurisdiction

Appellate Side
WPA No.11085 of 2021
Ashok Kumar Sureka
-vs-
Assistant Commissioner, State Tax, Durgapur Range,
Government of West Bengal
Mr. Ankit Kanodia
Mr. Himangshu Kumar Ray           …for the petitioner
Mr. A. Ray
Md. T.M. Siddiqui
Mr. Debasish Ghosh                     …for the respondent
Heard learned advocates appearing for the parties.
In this writ petition, petitioner has challenged the impugned order of the appellate Commissioner dated March 18, 2021 confirming the original order dated September 11, 2019 passed by the adjudicating authority under section 129 of the West Bengal Goods and Services Act, 2017 for detention of the goods in question on the grounds that the e-way bill relating to the consignment in question had expired one day before, i.e. in the midnight of September 8, 2019, and that the goods was detained in the morning of September 9, 2019 on the grounds that the e-way bill has expired which is even less than one day  and  extension could not be made and petitioner submits that delay of few hours even less than a day of expiry of the validity of the tenure of the e-way bill was not deliberate and willful and was due to break down of the vehicle in question and there was no intention of any evasion of tax on the part of the petitioner.
The petitioner in support of his contention has relied on an unreported decision of the Supreme Court dated January 12, 2022 passed in Special Leave Appeal (C) No(s). 21132/2021 (Assistant Commissioner (ST) & Ors. v. M/s Satyam Shivam Papers Pvt. Limited & Anr.).
Learned  advocate  appearing  for  the  respondent could not make out a case against the petitioner that the aforesaid violation was willful and deliberate or  with  a specific material that the intention of the petitioner was for evading tax.
Considering the submission of the parties and the facts and circumstances of the case, this writ petition being WPA No.11085 of 2021 is disposed of by setting aside the impugned order of the appellate authority dated March 18, 2021 as well as the order of the adjudicating  authority dated September 11, 2019 and as a consequence, the petitioner will be entitled to get the refund of the penalty and tax paid on protest subject to compliance of all legal formalities.

 

 

[Md. Nizamuddin, J]

 

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