9911796707
TMI Blog2024 (2) TMI 1206X X X X Extracts X X X X X X X X Extracts X X X X ..... k Sanyal. 1. This intra court appeal by the writ petitioner is directed against the order passed by the learned Single Bench dismissing the writ petition filed by the appellant challenging the order passed by the authorities imposing penalty under the provisions of the WBGST Act on the ground that the e-way bill generated by the appellant for transporting the articles for export to Bangladesh ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authorities found that the e-way bill had expired at 12 midnight on 13.06.2022 and fresh e-way bill has not been generated. Consequently, it was held that the goods were transported without a valid e-way bill. Though the appellant had sought to explain the lapse on the ground that the vehicle met to the accident and there was a settlement made between the owner of the motorcycle and the owner of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... than 24 hours. 5. We are of the view that it is not a case where penalty can be imposed that too 200%. The other factors which are also to be taken note of that the goods have been transported and the goods in question have been exported to Bangladesh. 6. Considering all these facts which we find to the peculiar case on hand, we are of the view that in the instant case no penalty can be imposed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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