HC deletes penalty despite E-way bill expiry as found no intention to evade tax

Usha Martin Limited Vs Deputy Commissioner of State Tax (Calcutta High Court) Introduction: The case of Usha Martin Limited Vs Deputy Commissioner of State Tax brought before the Calcutta High Court, illuminates the complexities and legal challenges that can arise in tax cases, specifically those related to the expiration of e-Way Bills and tax levies. Analysis: The key contention in this case revolved around the expiration of an e-Way Bill and the subsequent levy of 100% tax and penalty. Usha Martin Limited had generated an e-Way Bill for goods intended for export. However, these goods were...