📰 𝗖𝗮𝗹𝗰𝘂𝘁𝘁𝗮 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗡𝗼 𝗣𝗲𝗻𝗮𝗹𝘁𝘆 𝗳𝗼𝗿 𝗘-𝘄𝗮𝘆 𝗕𝗶𝗹𝗹 𝗘𝘅𝗽𝗶𝗿𝘆 𝗶𝗻 𝗔𝗯𝘀𝗲𝗻𝗰𝗲 𝗼𝗳 𝗧𝗮𝘅 𝗘𝘃𝗮𝘀𝗶𝗼𝗻 📢 The court held, "No penalty should be imposed if there is no evidence questioning the appellant's bona fides in cases of minor e-way bill expiry."

🔍 𝗙𝗮𝗰𝘁𝘀: Case Title: Usha Martin Limited vs The Deputy Commissioner of State Tax Case Number: MAT/1032/2023; IA Nos. CAN/1/2023, CAN/2/2023 Date: 16-Jun-2023

𝗜𝘀𝘀𝘂𝗲: The appellant’s goods, which were intended for export, were returned to the factory due to damage and were intercepted after the e-Way bill expired. A penalty was levied under Section 129 of the CGST/WBGST Act, 2017, which Usha Martin challenged, contending that the delay was not an attempt to evade tax.

𝗣𝗿𝗼𝗰𝗲𝗲𝗱𝗶𝗻𝗴𝘀: The court reviewed the facts and determined that Usha Martin’s delay was unintentional, with no evidence of tax evasion. Despite the expired e-way bill, the company showed a genuine intention to comply.

⚖ 𝗝𝘂𝗱𝗴𝗺𝗲𝗻𝘁: The court set aside the penalty, ruling in favor of the appellant. It emphasized that a minor delay due to unforeseen circumstances, without intent to evade tax, does not justify a penalty. 📜 This ruling reinforces that penalties for e-way bill violations should not be imposed without clear intent of tax evasion, ensuring fair treatment in cases of genuine transport delays. Team GSTpanacea 7503031378