Jageswar Saw Vs Deputy Commissioner of Revenue
Date: April 16, 2026
Subject Matter
Penalty Upheld for False E-way Bill Declaration and Unauthorized Delivery Challan Signature
Summary
The High Court dismissed the appeal, affirming the penalty imposed for contravention of GST provisions. The Court held that the state authorities had jurisdiction to detain goods traversing West Bengal as a transport corridor, and that a false declar…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. This is an appeal from an order dated July 4, 2025, passed by the learned Single Judge of this Hon’ble Court dismissing WPA No. 635 of 2024. 2. The Stay petition and the appeal were taken up and heard together with the consent of both parties. 3. The ground on which the writ petition was dismissed is twofold:- a. A false declaration was mad…