TMI Blog2023 (6) TMI 750X X X X Extracts X X X X X X X X Extracts X X X X ..... ITY, SILIGURI CIRCLE ANR. [ 2022 (7) TMI 603 - CALCUTTA HIGH COURT] . It was held by the Coordinate Bench of this Court that since it is not a case of willful attempt on the part of the writ petitioner to evade payment of tax, the orders passed by the Appellate Authority and the penalty were all set aside and quashed. In the present case also the e-way bill was valid up to May 2, 2022 and the vehicle of the petitioner reached Silliguri on May 2, 2022 before the expiry of e-way bill but due to national holiday on May 3, 2022, the stockyard was closed and in the early morning May 4, 2022 at 3:20 AM, the vehicle was intercepted at Bakuabari which is about 16/17 kilometers from the destination. There is no other allegation against the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y bill was valid up to May 2, 2022. The said vehicle reached Silliguri on May 2, 2022 before the expiry of e-way bill. The goods were to be unloaded at the stockyard and accordingly the petitioner had directed the driver of the vehicle to take the vehicle said location. 4. By the time, the driver reached the stockyard, it was closed and the next working day i.e May 3, 2022, the stockyard was also closed because of Ed-Ul-Fitr as a result, the vehicle could not enter the stockyard for unloading of the goods and the driver had parked the vehicle in the vicinity of the stockyard. 5. On May 4, 2022 at 3:20 AM, the vehicle was intercepted by State Tax Officers, Bureau of Investigation, North Bengal. On May 5, 2022, the goods were inspected ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat even if an application was made for extension of the e-way bill within the time permitted, May 3, 2022 being national holiday on account of Ed-Ul-Fitr, the e-way bill, in all probabilities, would not have been revalidated within eight hours period. 10. Mr. Ghosh, representing the respondent authorities opposes the submission made by the Counsel for the petitioner and submits that admittedly when the vehicle was intercepted, e-way bill was not valid and already expired and the petitioner had not taken any steps for revalidation of the e-way bill. 11. Mr. Ghosh further submitted that the authorities have rightly imposed penalty and the petitioner had paid the penalty and the goods were released and thus there is nothing remains in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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