GST Rulings

No mens rea, no penalty for E-Way Bill violation: Calcutta HC

Order of the Calcutta High Court

Dated April 09, 2024 from WPA No. 9308 of 2024

Vehicle was detained under Section 129 of the CGST Act, 2017 about 18 hours from the expiry of E-Way Bill. This was owing to breakdown of the conveyance.

The Revenue could not make out any case that there was any deliberate or willful intention on the part of the petitioner to evade tax.

Therefore, the impugned order (which imposed penalty) was set aside.

Srinivasan V, Advocate

Share
Published by
Srinivasan V, Advocate
Tags: GST | E Way BillGST | Penalty
1 year ago

Recent Posts

Why right to cross-examination is not unfettered: Delhi HC

[Order of the Hon'ble High Court of Delhi, dated 09.04.2025, in W.P. (C) No. 4576…

2 months ago

EWB detention proceedings conclude on penalty payment, no need to issue order: Orissa HC

Orissa HC judgment dt. 18.02.2025 in W.P.(C) No. 3055 of 2025 Goods were detained &…

4 months ago

Refund limitation for GST wrongly paid

GST was paid but later clarified as not payable by a beneficial circular. In Messrs…

5 months ago

GST | Should 3 months be construed as 90 days for limitation?

Order of the Andhra Pradesh High Court [dated 05.02.2025, in Cotton Corporation of India vs.…

5 months ago

GST | Should the date of issue of notice/order be included to calculate limitation?

Order of the Patna High Court [dated 04.02.2025, in Brand Protection Services (P.) Ltd. vs.…

5 months ago

Notice/order can be served on the portal only if it cannot be served in person / by post / email: Madras HC

Order of the High Court of Madras [dated 06.01.2025, in Udumalpet Sarvodaya Sangham vs. Authority,…

5 months ago