200% GST Penalty Set Aside for Expired E-Way Bill Caused by Traffic Jam

Hindusthan Biri Leaves & Anr Vs Assistant Commissioner of State Tax (Calcutta High Court)

In a significant ruling, the Calcutta High Court has set aside an order imposing a 200% penalty on a taxpayer for the sole reason that their e-way bill had expired. The judgment, delivered in the case of Hindusthan Biri Leaves & Anr. Vs. Assistant Commissioner of State Tax, reaffirmed the principle that a penalty under the Goods and Services Tax (GST) Act cannot be imposed mechanically without proving an intention to evade tax.

The case originated from a

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