Calcutta High Court: Md. Nizamuddin, J. decided on a petition which was filed challenging the impugned order of the appellate commissioner confirming the original order passed by the adjudicating authority under section 129 of the West Bengal Goods and Services Act, 2017 for detention of the goods in question on the grounds that the e-way bill relating to the consignment in question had expired one day before, i.e. in the midnight of September 8, 2019, and that the goods was detained in the morning of September 9, 2019 on the grounds that the e-way bill has expired which is even less than one day and extension could not be made and petitioner submits 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.

Counsel for the petitioner relied on an unreported judgment of the Supreme Court in Assistant Commissioner (ST) v. M/s Satyam Shivam Papers Pvt. Ltd., Special Leave Appeal (C) No(s). 21132/2021, dated 12-01-2022.Advocate appearing for the respondent 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.

The Court set aside the impugned order and held that the petitioner will be entitled to get the refund of the penalty and tax paid on protest subject to compliance with all legal formalities.[Ashok Kumar Sureka v. Assistant Commissioner, WPA No.11085 of 2021, decided on 01-03-2022]

For the petitioner:        Mr Ankit Kanodia

                                    Mr Himangshu Kumar Ray

For the respondent:     Mr A. Ray

                                    Md. T.M. Siddiqui

                                    Mr Debasish Ghosh

Suchita Shukla, Editorial Assistant has reported this brief.

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