Calcutta HC Quashes 200% Penalty in Expired E-Way Bill Case

Saraf Trexim Limited Vs Deputy Commissioner Of State Tax And Ors (Calcutta High Court) In a significant judgment, the Calcutta High Court provided relief to Saraf Trexim Limited in the case against the Deputy Commissioner of State Tax and Others, highlighting the critical nuances of the West Bengal Goods and Services Tax (WBGST) Act related to the transportation of goods and the validity of e-way bills. This article delves into the details of the case, where an expired e-way bill due to an unforeseen accident led to a substantial penalty, and the subsequent ruling by the Calcutta High Court th...