The Calcutta High Court has set aside an order by Goods and Services Tax (GST) authorities that penalised an assessee for transporting a vehicle after expiry of the e-way bill just nine hours back. Tax officials could not prove that the person concerned intended to evade tax, said the court.
The assessee contended that the e-way bill expired on December 27, 2022 and the vehicle was intercepted on December 28 and the time between the expiry of the bill and interception of the vehicle was less than a day.
Source a2ztaxcorp
