41 Minute delay in delivery- E-Way bill expired – Tax penalty imposed –  HC Set-aside

Karan Singh Vs State of West Bengal & Ors. (Calcutta High Court) In the instant case, the consignment (GSV) transported from Pune, Maharashtra to Malli Bazar, Darjeeling. There was delay of only 41 minutes in delivering the consignment. The petitioner has made out a ground that the destination, Malli Bazar in Darjeeling is situated at a hilly terrain. Therefore, it is obvious that there might be few minutes delay in delivering the consignment. In the instant case, imposition of tax was made by the Adjudicating Authority within 40 minutes from the expiry of E-Way Bill. Where a statute provi...