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2022 (7) TMI 603 - CALCUTTA HIGH COURTDetention of goods alongwith vehicle - Levy of tax and penalty - at the time of interception, the validity period of the E-Way bill stood expired - HELD THAT:- After going through the order of adjudicating as well as the order passed by the appellate authority, this Court finds that the authorities have not returned any finding that there was any deliberate and willful attempt on the part of the writ petitioner to evade payment of tax. In order to justify invocation of the power to impose penalty in terms of the said Act, it is necessary that such authority arrives at a definite finding that there was a deliberate and willful attempt on the part of the assessee to evade tax or there is lack of bona fide. This Court already held that there is no lack of bona fide on the part of the writ petitioner in the instant case for not extending the validity period of the E-Way bill within the short period of time. It is also not a case of willful attempt on the part of the writ petitioner to evade payment of tax - It is the admitted position that the petitioner has paid the amount of penalty levied by the adjudicating authority and the vehicle was also released thereafter. Tax with penalty set aside - application allowed.
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