Judgement

Judgement No – 39/Dated 1st March 2022	Appeal No – WPA No.11085 of 2021
Date of Judgement – 01/03/2022	Decision –No Penalty for expiry of E-Way Bill if there is no intention to evade tax : Calcutta HC
Case Name	Ashok Kumar Sureka vs Assistant Commissioner, State Tax, Durgapur Range,Government of West Bengal
Ashok Kumar Sureka : Petitioner	Assistant Commissioner, State Tax, Durgapur Range,Government of West Bengal : Respondent

Submission of the Petitioner

The counsel for the petitioner submitted that delay of few hours even less than a day of expiry of the validity of the tenure of the e-way bill was not deliberate and willful and was due to break down of the vehicle in question and there was no intention of any evasion of tax on the part of the petitioner.
The Petitioner in its submission has relied upon an unreported decision of the Supreme Court dated January 12, 2022 passed in Special Leave Appeal (C) No(s). 21132/2021 (Assistant Commissioner (ST) & Ors. v. M/s Satyam Shivam Papers Pvt. Limited &Anr.)

Submission of the Respondent
The Counsel of the Department could not make out a case against the petitioner that the aforesaid violation was willful and deliberate or with a specific material that the intention of the petitioner was for evading tax.

Finding of Hon’ble High Court
Calcutta HC upon considering the submission of both the parties , the writ petition is disposed of by setting aside the impugned order of the appellate authority dated March 18, 2021 as well as the order of the adjudicating authority dated September 11, 2019.
The HC further ordered that the petitioner will be entitled to get the refund of the penalty and tax paid on protest subject to compliance of all legal formalities