Calcutta HC: 9-hour Gap on Penalty Refund on GST E-way Bill Expiration & Interception

The Calcutta High Court has ruled in favour of the petitioner in a case involving a 9-hour delay between the expiration of an e-way bill and the interception of the vehicle.

Justice Md. Nizamuddin, presiding over the bench, noted that the petitioner had no intention to evade tax payment.

The petitioner, who was being assessed under the WBGST Act, contested the decision of the appellate authority, which upheld the penalty imposed by the adjudicating authority for transporting the vehicle after the e-way bill had expired.

The e-way bill expired on December 27, 2022, at 11:59 PM, while the vehicle in question was seized at 8:37 AM on December 28, 2022. The time gap between the GST bill’s expiration and the vehicle’s interception was approximately 9 hours, which was less than a day. The petitioner firmly asserted that there was no intention to evade tax.

In its judgment, the court dismissed the writ petition and overruled the decisions of both the appellate authority and the adjudicating authority. Consequently, the petitioner will be eligible for a GST refund of the penalty imposed, but this will be subject to fulfilling all necessary legal requirements.