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

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. However, since th...