No Penalty for One-Day E-way Bill Expiry Delay

Ashok Mishra Vs State of West Bengal & Ors (Calcutta High Court) Introduction: In an influential judgment, the Calcutta High Court has overturned a penalty imposed under Section 107 of the WBGST Act, 2017 for the expiry of an E-way bill that was less than a day. The petitioner, Ashok Mishra, contended that the delay was neither willful nor deliberate but occurred due to reasons beyond his control. Analysis: In this case, the petitioner relied on an earlier unreported decision of the Court to support his argument. The advocate representing the Government contended that the previous decision...