Calcutta HC waives Penalty for Expired E-way Bill, Citing No Tax Evasion Intent

Ramji Jaiswal & Anr Vs State Tax officer (Calcutta High Court) In an important ruling, the Calcutta High Court nullified the penalty charged for the transportation of goods with an expired E-way bill in the case of Ramji Jaiswal & Anr Vs State Tax Officer. The court noted that there was no intention to evade tax on part of the petitioners and reversed the previous orders by the adjudicating and appellate authorities under the West Bengal GST Act. Analysis: The court took into consideration the delay between the expiry of the E-way bill and the interception of the vehicle, attributing i...