|
Case Title |
Ishaan Plastics Pvt. Ltd. vs The Deputy Commissioner of State Tax |
|
Court |
Calcutta High Court |
|
Honorable Judges |
Justice Md. Nizamuddin |
|
Citation |
2023 (09) GSTPanacea 230 HC Calcutta WPA 22612 of 2023 |
|
Judgment Date |
20-September-2023 |
In a recent court hearing, both parties were represented by skilled advocates. The crux of the matter revolved around a writ petition where the petitioner contested an order issued by the appellate authority under the West Bengal Goods and Services Tax (WBGST) Act. The order in question upheld a penalty imposed by the adjudicating authority for transporting a vehicle after the expiration of the e-way bill. The e-way bill had expired on December 27, 2022, at 11:59 p.m., and the vehicle in question was stopped by authorities at 8:37 a.m. on December 28, 2022, indicating a time lapse of approximately 9 hours. The petitioner argued that this relatively short time gap, less than a day, between the expiration of the e-way bill and the interception of the vehicle, demonstrated a lack of intention to evade taxes on their part. Thus, the petitioner sought to challenge the imposition of the penalty through the writ petition.
In a recent legal proceeding, the learned advocate representing the petitioner put forth arguments supporting their case, citing specific legal precedents. They referenced an order from this Court dated March 1, 2022, in the matter of WPA No. 11085 of 2021 involving Ashok Kumar Sureka versus Assistant Commissioner, State Tax, Durgapur Range, as well as a Division Bench decision dated May 12, 2022, in the case of MAT No. 470 of 2022.
The advocate for the petitioner highlighted that the respondents failed to establish any evidence indicating deliberate or willful intent on the part of the petitioner to evade taxes.
Considering the facts and circumstances of the case, as evident from the records and the aforementioned court orders, the Court disposed of the writ petition (WPA 22612 of 2023) by overturning the impugned orders of the appellate and adjudicating authorities. Consequently, the petitioner is granted the right to receive a refund of the penalty in question, contingent upon fulfilling all legal requirements.
With this decision and observation, the writ petition WPA 22612 of 2023 is officially concluded.