Vehicle Transport Penalty Overturned: No Deliberate Tax Evasion Found, Refund Granted After Careful Legal Review

HC allowed the writ petition challenging a penalty for transporting a vehicle after e-way bill expiry. The court found no deliberate tax evasion intention and set aside the appellate authority's order. The petitioner was deemed entitled to a penalty refund, subject to legal compliance, based on previous court orders and lack of evidence of willful tax avoidance.

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Issues: Challenge to penalty for transporting vehicle after expiry of e-way bill

The writ petition challenged the impugned order of the appellate authority under WBGST Act confirming the penalty imposed for transporting a vehicle after the expiry of the e-way bill. The vehicle in question was intercepted about 9 hours after the bill had expired, and the petitioner claimed there was no intention to evade tax.

Details of the Judgment:

The petitioner relied on a previous order of the Court in a similar case and a Division Bench decision to support their contention that there was no deliberate intention to avoid tax.

The advocate for the respondents failed to establish any deliberate or willful intention on the part of the petitioner to evade tax.

Considering the facts and the two previous orders of the Court, the writ petition was disposed of by setting aside the impugned orders of the appellate and adjudicating authorities. As a result, the petitioner would be entitled to a refund of the penalty, subject to compliance with legal formalities.

The writ petition was thus disposed of with the above observations.

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