https://www.taxtmi.com/caselaws?id=771890 Calcutta HC set aside penalty imposed on vehicle driver for lack of waybill at interstate check post. Vehicle was detained at Jharkhand-West Bengal border but had not entered West Bengal. Driver was granted time until 10:52 a.m. on 19th September 2013 to produce waybill, which was generated at 08:19 a.m. on 20th September 2013, within permitted timeframe. Court held petitioner did not violate law as valid waybill was produced before vehicle crossed check post. Penalty imposition was deemed arbitrary exercise of power, citing Karnataka HC precedent and constitutional provisions under Article 301. en-us Fri, 23 May 2025 00:00:00 +0530 Mon, 02 Jun 2025 08:34:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771890 Calcutta HC set aside penalty imposed on vehicle driver for lack of waybill at interstate check post. Vehicle was detained at Jharkhand-West Bengal border but had not entered West Bengal. Driver was granted time until 10:52 a.m. on 19th September 2013 to produce waybill, which was generated at 08:19 a.m. on 20th September 2013, within permitted timeframe. Court held petitioner did not violate law as valid waybill was produced before vehicle crossed check post. Penalty imposition was deemed arbitrary exercise of power, citing Karnataka HC precedent and constitutional provisions under Article 301. Case-Laws VAT / Sales Tax Fri, 23 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771890