https://www.taxtmi.com/caselaws?id=313885 The HC set aside the impugned order dated 8th March 2023, passed under Section 129(3) of the WBGST Act, 2017, which imposed a penalty for the expiry of an e-way bill. The Court determined that the delay was neither willful nor deliberate, attributing it to circumstances beyond the petitioner's control. Consequently, all legal consequences related to the penalty were nullified. en-us Tue, 06 Jun 2023 00:00:00 +0530 Mon, 06 May 2024 20:05:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313885 The HC set aside the impugned order dated 8th March 2023, passed under Section 129(3) of the WBGST Act, 2017, which imposed a penalty for the expiry of an e-way bill. The Court determined that the delay was neither willful nor deliberate, attributing it to circumstances beyond the petitioner's control. Consequently, all legal consequences related to the penalty were nullified. Case-Laws GST Tue, 06 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313885