The Hon’ble High Court of Calcutta vide its order dated 12.05.2022 in the matter of Assistant Commissioner, State Tax, Durgapore Range, Government of West Bengal Vs. Ashok Kumar Surekha, Proprietor of Shubam Steel in MAT 470 of 2022 With I.A. No. CAN 1 of 2022, considering the bonafide act of the respondent/writ petitioner held that there is no attempt to evade payment of tax and upheld the order of writ court.

The appeal was preferred by the department/appellant against the order dated 1^st March, 2022 in W.P.A. No. 11085 of 2021, wherein, the order passed by the Joint Commissioner (Appeal), CGST and CX, Kolkata Appeal – I Commissionerate dated 18^th March 2021, was challenged. The Hon’ble Writ Court after considering the submissions set aside the detention order dated 11^th September, 2019 as well as the appellate authority order dated 18^th March 2021 and ordered for refund of tax and penalty paid under protest by the respondent/writ petitioner. 

Facts of the Case: – 

• The Vehicle of the respondent/writ petitioner was intercepted by the department on 9^th of September 2019 on the ground that the E-way bill expired on 8^th September 2019 and the goods were being transported on 9^th September.
• It was the case of the appellant that the writ court allowed the writ petition and ordered for refund of tax and penalty paid by the respondent/writ petitioner under protest, considering the submissions made by the respondent/writ petitioner that ‘the delay was on account of breakdown of the vehicle transporting the goods however, there was no willful intention to evade payment of tax. 

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