https://www.taxtmi.com/caselaws?id=425048 Calcutta HC allowed writ petition challenging detention of goods and vehicle for expired E-Way bill. Court found no deliberate or willful tax evasion attempt by petitioner, noting authorities failed to establish lack of bona fide conduct. HC held penalty imposition requires definite finding of deliberate tax evasion or bad faith, which was absent. Despite petitioner paying penalty and securing vehicle release, court set aside tax with penalty, emphasizing brief expiry period didn't constitute willful non-compliance. en-us Wed, 06 Jul 2022 00:00:00 +0530 Fri, 04 Apr 2025 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425048 Calcutta HC allowed writ petition challenging detention of goods and vehicle for expired E-Way bill. Court found no deliberate or willful tax evasion attempt by petitioner, noting authorities failed to establish lack of bona fide conduct. HC held penalty imposition requires definite finding of deliberate tax evasion or bad faith, which was absent. Despite petitioner paying penalty and securing vehicle release, court set aside tax with penalty, emphasizing brief expiry period didn't constitute willful non-compliance. Case-Laws GST Wed, 06 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425048