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No Penalty for Bonafide Assessee if E-way Bill Expires on National Holiday
Case Law Details
- Case Name
- Perfect Enterprise Vs State of West Bengal (Calcutta High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Calcutta High Court
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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 ...
Author Info
