The Calcutta High Court deleted the penalty on the expiry of an e-way bill lesser than a day due to a reason beyond the control of the assessee is excusable.
Ashok Mishra, the writ petitioner has challenged the impugned appellate order dated 24th December 2022 passed under Section 107 of the WBGST Act, 2017 imposing a penalty for expiry of e-way bill which is less than a day.
EWay Bill is an Electronic Waybill for the movement of goods to be generated on the eWay Bill Portal. A Goods and Service Tax (GST)-registered person cannot transport goods in a vehicle whose value exceeds Rs. 50,000 (Single Invoice/bill/delivery challan) without an e-way bill that is generated on ewaybillgst.gov.in.
The petitioner’s delay was neither willful nor deliberate on the part of the petitioner and the same has occurred due the reason beyond the control of the petitioner.
The Single judge bench comprising Justice Md Nizamuddin considered the exceptional facts and circumstances of the case and the submission of the parties.
The Court considered the fact that the period of expiry of the e-way bill is lesser than a day and that such delay was not deliberate and willful and the delay has been caused for the reason beyond the control of the petitioner.
After considering the facts and circumstances the Court disposed of the petition by setting aside the impugned order.
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