No penalty for expiry of e-way bill if no intention to evade tax

Ashok Kumar Sureka Vs Assistant Commissioner (Calcutta High Court) Hon’ble Calcutta HC in a matter relating to imposition of tax and penalty under section 129 of the CGST Act 2017 on the ground of expiry of e-way bill, has quashed the orders and allowed refund of both tax and penalty paid subject to compliance of all legal formalities as there was no intention to evade tax by the petitioner and hence provisions of section 129 of the Act for imposing penalty equivalent to tax amount should not be invoked. FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT Heard learned advocates appearing...