The Hon’ble Calcutta High Court in the case of Industrial Pumps & Motors Agencies &Anr. vs. The State of West Bengal & Ors. [WPA 28356 of 2024, order dated April 16, 2026] held that mere expiry of e-way bill, in absence of any intention to evade tax and where transportation documents were otherwise genuine, cannot justify imposition of harsh penalty under Section 129 of the WBGST Act, 2017.
The CESTAT, New Delhi in the case of Kanoria Energy & Infrastructure Ltd. held that an assessee may genuinely believe that duty is not leviable, while the department may believe that duty is leviable. The assessee may, therefore, not pay duty in the self-assessment carried out by the assessee, but this would not mean that the assessee has wilfully suppressed facts.
No penalty can be imposed on assessee for non-filling up of Part-B of E-way bill without any intention to evade tax
HC deleted penalty as non-filing of part-B of e-way bill was of technical nature without any intention to evade tax
The Hon’ble Allahabad High Court in the case of M/s. Falguni Steels v. State of Uttar Pradesh and Ors. [Writ…
