Calcutta High Court quashes the order of imposing penalty for expiration of an e-way bill as there was no intention to evade tax

Calcutta High Court quashes the order of imposing penalty for expiration of an e-way bill as there was no intention to evade tax The Calcutta High Court in the matter of Ashok Kumar Sureka V/S Assistant Commissioner has quashed the order of imposing penalty for expiration of an e-way bill as there was no intention to evade tax. The bench has set aside the impugned order of the appellate authority dated March 18, 2021 as well as the order of the adjudicating authority dated September 11, 2019 and as a consequence, the petitioner will be entitled to get the refund of the penalty and tax paid on protest subject to compliance of all legal formalities. The Judgement was made by Md. Nizamuddin, J The Appellant i.e. Ashok Kumar Sureka represented by Advocates Mr. Ankit Kanodia and Mr. Himangshu Kumar Ray and the Respondent i.e. Assistant Commissioner was represented by Advocates Mr. A. Ray, Md. T.M. Siddiqui and Mr. Debasish Ghosh. To Read Judgement Download PDF Given Below: