Court :
Calcutta High Court
Brief :
The Hon'ble Calcutta High Court in Perfect Enterprise v. State of West Bengal [W.P.A. No. 532 of 2023 dated June 15, 2023] set aside the penalty order passed by the Adjudicating Authority which was later upheld by the Appellate Authority and opined that, there is no penalty on the bonafide assessee if e-way bill gets expired while transporting goods.
Citation :
W.P.A. No. 532 of 2023 dated June 15, 2023
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