GST Penalty on Expired E-Way Bill quashed as No Tax Evasion Found

Assistant Commissioner Vs Ashok Kuamr Sureka (Calcutta High Court) The Calcutta High Court has dismissed an appeal filed by the Assistant Commissioner of State Tax, Durgapur Range, upholding an earlier single bench order that set aside a demand for tax and penalty against a trader, Ashok Kumar Sureka. The case centered on the detention of a vehicle and its goods due to an expired e-way bill. The High Court, in a newspaper-style summary of the judgment, found that the trader’s actions did not constitute a willful attempt to evade tax, justifying the quashing of the penalty. Dispute Over E...