Case Law Details
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 it to a genuine vehicle breakdown. The court also acknowledged that the gap was less than a day and the petitioners had no intention of tax evasion.
Despite the respondent’s insistence on the availability of an alternative remedy, the court set aside the orders of the adjudicating and appellate authorities based on the evidence presented. The respondent was unable to provide concrete proof to establish the petitioners’ deliberate or willful intention to evade tax.
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