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2023 (6) TMI 1377 - CALCUTTA HIGH COURTPenalty u/s 129(3) of the WBGST Act, 2017 - expiry of e-way bill which is lesser than a day - It is the case of the petitioner that such delay was neither willful nor deliberate on the part of the petitioner and the same was occurred due the reason beyond the control of the petitioner - HELD THAT:- Taking into consideration the fact that the period of expiry of e-way bill is lesser than a day and that such delay was not deliberate and willful and the delay has been caused for the reason beyond control of the petitioner, this writ petition is disposed of by setting aside the impugned order dated 8th March, 2023.
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