Case Law Details
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 the goods were still covered by a valid e-Way Bill at the time of interception, the court deemed the 200% penalty to be excessive. The court modified the penalty and directed the appellants to pay a reduced penalty of Rs. 50,000, which includes both CGST and WBGST.
The Calcutta High Court allowed the appeal and the writ petition, setting aside the 200% penalty imposed on Bitumix India LLP. Instead, the court ordered the appellants to pay a penalty of Rs. 50,000, which will be deducted from the bank guarantee provided by the appellants. The remaining amount of the bank guarantee will be discharged by the respondent authorities.
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