M/S. Eastland Switchgears Pvt. Ltd. And ANR. v. The Assistant Commissioner Of Revenue And ORS.

WPA 22125 OF 2023 20.09.2023 Sl no. 7 M/s. Eastland Switchgears Pvt. Ltd. & Anr.

Ct no. 2 - Vs - P.M. The Assistant Commissioner of Revenue Bureau of Investigation North Bengal Headquarter & Ors.

Mr. Ankit Kanodia, Ms. Megha Agarwal, Mr. Jitesh Sah ... for the petitioner Mr. Anirban Ray, Ld. Govt. Pleader Md. T. M. Siddiqui, Mr. T. Chakraborty, Mr. S. Sanyal .... For the State Heard learned advocates appearing for the parties.

By this writ petition, petitioner has challenged the impugned order of the appellate authority under WBGST Act confirming the order of the adjudicating authority imposing the penalty for transporting the vehicle in question after expiry of the e-way bill which was expired on 02.04.2023 at 11.59 p.m. and the vehicle in question was intercepted at 10.55 A.M. on 03.04.2023 that there is a time gap between the expiry of the bill and interception of the vehicle in question is about 11 hrs., which is less than a day and writ petitioner submits that there was no intention of any evasion of tax on the part of the petitioner.

Learned advocate appearing for the petitioner in support of his contention relies on an order of this Court dated 1st March, 2022 in WPA No. 11085 of 2021 in the case of Ashok Kumar Sureka - Vs - Assistant Commissioner, State Tax, Durgapur Range and also a Division Bench decision of this Court dated 12th May, 2022 in MAT No. 470 of 2022.

Learned advocate appearing for the respondents could not make out any case against the petitioner that there was any deliberate or willful intention of the petitioner to avoid and evade the tax. In view of the facts and circumstances of the case which appears from record and considering the aforesaid two orders of this Court, this writ petition being WPA 21125 of 2023 is disposed of by setting aside the aforesaid impugned order of the appellate authority and adjudicating authority and as a consequence, petitioner will be entitled to get the refund of the penalty in question subject to compliance of legal formalities.

With this observation this writ petition stands disposed of.

(Md. Nizamuddin, J.)