Industrial Pumps & Motors Agencies & Anr Vs State of West Bengal
Date: April 15, 2026
Court: High Court
Bench: Calcutta
Type: Writ Petition
Judge(s)/Member(s): Kausik Chanda
Subject Matter
Penalty for Expired E-way Bill Set Aside Due to Lack of Tax Evasion Intent
Summary
The High Court set aside the 200% penalty imposed under Section 129(3) of the WBGST Act for an expired e-way bill, finding no intention to evade tax. The court instead directed a token fine of Rs. 10,000, emphasizing that such a harsh penalty is unju…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT The petitioners have challenged an order dated November 11, 2024, passed by the GST Appellate Authority, namely the Joint Commissioner of Revenue, which affirmed the order dated May 12, 2022, issued under Section 129(3) of the West Bengal Goods and Services Tax Act, 2017, imposing a penalty of Rs. 1,58,034/- upon the petitioners. The writ peti…