9-Hour Gap Between E-Way Bill Expiry and Vehicle Interception, No Tax Evasion Intent Found: Calcutta HC Order Refund of Penalty

The Calcutta High Court has ruled in favour of refunding a penalty in a case involving a 9-hour time gap between the expiration of an e-way bill and the interception of the associated vehicle. The judgment was delivered by a Single bench of Justice Md. Nizamuddin, who noted that there was no evidence of the petitioner’s intent to evade tax.

Source Taxscan