No Penalty for Bonafide Assessee if E-way Bill Expires on National Holiday

Perfect Enterprise Vs State of West Bengal (Calcutta High Court) In a significant ruling, the Hon’ble Calcutta High Court, in the case of Perfect Enterprise v. State of West Bengal [W.P.A. No. 532 of 2023 dated June 15, 2023], overturned a penalty order issued by the Adjudicating Authority and subsequently upheld by the Appellate Authority. The court held that no penalty should be imposed on a bonafide assessee if the e-way bill expires during the transportation of goods due to a national holiday. Facts: M/s Perfect Enterprise (“the Petitioner”) purchased the goods from the supplier ...