Expiring E-way Bill Penalty. - Calcutta High Court

GST - Expiry of e-way bill Issue: Unloading goods at a different location within the area as per e-way bill Penalty: Levy under Section 129 of CGST/WBGST Act, 2017 Court's decision: No intention to evade tax by appellant

Rule 138 of CGST/WBGST Rules, 2017: Transporter has 8 hours to seek extension for expired e-way bill Vehicle intercepted: Delayed by 1 hour and 35 minutes Court's view: Transporter's conduct to be examined considering rule's provision for extension and 8-hour latitude

Outcome: No penalty imposed due to absence of evidence questioning appellant's bona fides, writ appeal allowed Title: PROGRESSIVE METALS PVT LIMITED Vs THE DEPUTY COMMISSIONER, STATE TAX Court: Calcutta High Court Citation: MAT 562/2023; IA No CAN 1/2023 Dated: 28-Apr-2023