https://www.taxtmi.com/caselaws?id=308498 The HC set aside a 200% penalty imposed under WBGST Act where goods were detained due to an expired e-way bill. The transporter's vehicle entered the designated area within validity period but was delayed by 1 hour 35 minutes after the consignee requested delivery at a different location within the same area. The Court found no intention to evade tax, noting rule 138 allows an 8-hour window for validity extension in exceptional circumstances. The judgment emphasized that penalties should not be imposed mechanically without considering specific circumstances, particularly when there is no evidence of tax evasion intent. en-us Thu, 28 Apr 2022 00:00:00 +0530 Wed, 02 Apr 2025 12:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308498 The HC set aside a 200% penalty imposed under WBGST Act where goods were detained due to an expired e-way bill. The transporter's vehicle entered the designated area within validity period but was delayed by 1 hour 35 minutes after the consignee requested delivery at a different location within the same area. The Court found no intention to evade tax, noting rule 138 allows an 8-hour window for validity extension in exceptional circumstances. The judgment emphasized that penalties should not be imposed mechanically without considering specific circumstances, particularly when there is no evidence of tax evasion intent. Case-Laws GST Thu, 28 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308498