Tax Authority Penalized for Strict Enforcement: E-Way Bill Technicality Overturned, Penalty Quashed and Potential Refund Directed

HC allowed appeal challenging tax authority's penalty for expired e-way bill. Court found no deliberate misconduct by appellant. Penalty order set aside, with direction for potential refund within 15 days. Vehicle detention deemed unwarranted based on technical violation.

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Issues:
The judgment involves a challenge against an order of adjudication under Section 129(3) of the West Bengal Goods and Services Tax Act, 2017.

Summary:

Issue 1: Challenge against Order of Adjudication
The writ petitioner appealed against the order dated 3rd March, 2023, challenging an order of adjudication passed under Section 129(3) of the Act. The appellant's vehicle was detained due to an expired e-way bill, intercepted on a Saturday, and the appellant was penalized. The Court found no lack of bona fide on the part of the appellant and set aside the penalty, allowing the appeal.

Key Points:
- Appellant challenged order of adjudication under Section 129(3) of the Act.
- Vehicle detained due to expired e-way bill intercepted on a Saturday.
- Court found no lack of bona fide on the part of the appellant.
- Penalty imposed on the appellant was set aside.
- Appeal allowed, and order of adjudicating authority set aside.

Outcome:
The appellant, having paid the penalty, is entitled to apply for a refund, to be considered within 15 days. No costs were awarded, and urgent certified copies of the order were to be provided to the parties upon compliance with legal formalities.

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