HC Deletes Penalty for 9-Hour Gap between E-way Bill Expiry & Vehicle Interception, Citing Lack of Tax Evasion Intent

Ishaan Plastics Pvt. Ltd. & Anr. Vs Deputy Commissioner of State Tax (Calcutta High Court) Introduction: In a recent case, Ishaan Plastics Pvt. Ltd. challenged an order from the appellate authority under the WBGST Act, which confirmed the penalty imposed by the adjudicating authority for transporting a vehicle after the expiry of the e-way bill. The e-way bill had expired on 27th December 2022 at 11:59 p.m., and the vehicle in question was intercepted at 8:37 a.m. on 28th December 2022, creating a time gap of about 9 hours. The petitioner argued that there was no intention to evade tax. D...