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The Tax Publishers 2022 TaxPub(GST) 1504 (Cal-HC) : (2022) 066 GST Law Times 0262 : (2022) 108 ITPJ (G) 0788
WEST BENGAL GOODS SERVICE TAX ACT, 2017
Section 129
Where there was no intentional attempt on the part of assessee to evade tax and the e-Way bill had expired for the reason beyond the control of assessee, the matter was remanded to the appellate authority.
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Detention of Goods and Vehicle - Expiry of E-Way bill due to reason beyond control of assessee - No intentional evasion of tax on part of assessee -
Revenue passed order directing the appellants to pay 100% tax and 100% penalty on goods, on the ground that the e-Way bill had expired and 48 hours had lapsed. The assessee submitted that it was an unintentional mistake and due to oversight, the accounts team of the appellants had not extended the e-Way bill. It was also submitted that the transporter had halted the vehicle on 22-1-2021 and on 23-1-2021 was declared as a local holiday and next day, i.e., 24-1-2021 was a Sunday and the vehicle commenced its movement on 25-1-2021, when it was intercepted. Held: The appellate authority was directed to consider the question as to whether there was any intentional attempt made by the assesse to evade payment of tax. Since that aspect was not considered by the appellate authority, the matter was remanded to the appellate authority for fresh consideration.
REFERRED :
FAVOUR : In favour of assessee.
A.Y. :
IN THE CALCUTTA HIGH COURT
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