2025-VIL-619-CAL
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VAT High Court Cases

West Bengal VAT Act - Inter-state goods transportation, Levy of penalty for non-production of way-bill – Tribunal order confirmed levy of penalty on the ground that the driver of the vehicle did not have a valid way-bill when the vehicle along with the consignment was detained at the check-post. The vehicle had not entered the State of West Bengal, and the driver had produced the consignment note and other relevant documents within the time granted by the detaining authority - Whether the penalty imposed on the petitioner for the non-production of the way-bill at the time of detention was justified – HELD – the identity of the goods, the weight, the value is not in dispute. The only ground on which penalty was imposed is on the ground that the driver of the vehicle did not have a way-bill when the vehicle was detained - Admittedly, the vehicle was detained in the check post between Jharkhand and the State of West Bengal and the vehicle has not come into the State of West Bengal. Apart from that on a request made by the driver of the vehicle, the detaining authority had granted time to produce the way-bill and within the time permitted, the way-bill was generated and produced. Thus, the petitioner cannot be stated to have violated the law, but has produced the valid way-bill, much before the vehicle had crossed the check post between the two States - the orders passed by the learned Tribunal and the authority imposing penalty are set aside - Since the petitioner has deposited the penalty amount as per the order passed by the learned Tribunal, the petitioner is entitled to file an application for refund – The writ petition is allowed
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