9 Hours Time Gap Between The Expiry Of E-Way Bill And Interception Of The Vehicle: Calcutta High Court Directs Refund Of Penalty

The Calcutta High Court has directed the refund of the penalty in the case where there was a 9-hour time gap between the expiry of the e-way bill and the interception of the vehicle.The bench of Justice Md. Nizamuddin observed that there was no intention of the petitioner to evade the payment of tax.The petitioner/assessee challenged the order of the appellate authority under the WBGST...