Case Law Details
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 was not applicable under the facts and circumstances of the current case. However, the Court, after careful consideration of the case’s unique circumstances and party submissions, recognized that the E-way bill’s expiry period was less than a day. Moreover, it accepted that the delay was neither deliberate nor willful, but rather due to factors beyond the petitioner’s control. As such, the Court chose to set aside the impugned order dated 24th December 2022, thereby disposing of the petition and eliminating the imposed penalty.
Conclusion: This judgment by the Calcutta High Court in the case of Ashok Mishra Vs State of West Bengal & Ors serves as an important precedent, emphasizing that minor delays in the expiry of E-way bills, especially those occurring due to uncontrollable circumstances, are excusable. The ruling brings a significant relief to entities operating under the purview of the WBGST Act, 2017, establishing that penalties should not be imposed arbitrarily but should take into account the context and reason behind such delays.
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT
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