200% penalty cannot be imposed for mere Non-renewal of expired e-Way Bill

By Editor Goods and Services Tax Featured , Judiciary July 14, 2023

Case Name: Bitumix India LLP And Anr Vs Deputy Commissioner of Revenue (Calcutta High Court)
Appeal Number: Only available for paid members
Date of Judgement/Order: Only available for paid members
Courts: All High Courts, Calcutta High Court

Upgrade to Basic or Premium to download.

Already Upgraded? Log in.

Advertisement Bitumix India LLP and Anr Vs Deputy Commissioner of Revenue (Calcutta High Court) Bitumix India LLP filed an intra court appeal and a writ petition before the Calcutta High Court challenging the imposition of a 200% penalty by the respondent authority. The penalty was imposed due to a violation related to an expired e-Way Bill for goods being transported to Assam. The court considered the facts of the case and the validity of the e-Way Bill at the time of interception. The court acknowledged that the appellants had committed a violation by not renewing the expired e-Way Bill. ...

This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.