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2023 (3) TMI 1375 - HC - GSTLevy of penalty - Detention of goods alongwith vehicle - expired E-way bill - HELD THAT - The reason for the vehicle of the appellant along with the goods for being detained was that the e-way bill had expired at 11 59 hours on 22nd April, 2022. As per the statute, the owner of the goods / transporter had eight hours time to revalidate the e-way bill, which would have been at 8 a.m. on 23rd April, 2022. However, the said date was a Saturday and the vehicle was intercepted at 8.52 a.m., when it was travelling towards the destination and at a distance of about 20 kilometers from the destination. There is no other allegation made against the appellant. There is no lack of bona fide on the part of the appellant to state that there was wilful misconduct committed by the appellant while transporting the goods. There is every possibility that even if an application was made for extension of the e-way bill within the time permitted, 23rd April, 2022 being a Saturday, the e-way bill, in all probabilities, would not have been revalidated within the eight hours period. Considering the facts and circumstances of the case, the authority could not have imposed penalty on the appellant - the appeal is allowed.
Issues:
The judgment involves a challenge against an order of adjudication under Section 129(3) of the West Bengal Goods and Services Tax Act, 2017. Summary: Issue 1: Challenge against Order of Adjudication The writ petitioner appealed against the order dated 3rd March, 2023, challenging an order of adjudication passed under Section 129(3) of the Act. The appellant's vehicle was detained due to an expired e-way bill, intercepted on a Saturday, and the appellant was penalized. The Court found no lack of bona fide on the part of the appellant and set aside the penalty, allowing the appeal. Key Points: - Appellant challenged order of adjudication under Section 129(3) of the Act. - Vehicle detained due to expired e-way bill intercepted on a Saturday. - Court found no lack of bona fide on the part of the appellant. - Penalty imposed on the appellant was set aside. - Appeal allowed, and order of adjudicating authority set aside. Outcome: The appellant, having paid the penalty, is entitled to apply for a refund, to be considered within 15 days. No costs were awarded, and urgent certified copies of the order were to be provided to the parties upon compliance with legal formalities.
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