2022 (8) TMI 1480 - HC - GST

Levy of penalty u/s 129 of the WBGST Act 2017 - e-way bill in question had expired its validity - period of 1st June 2019 to 30th June 2019 - violation of principles of natural justice or not - HELD THAT - The facts as appears from record and the grounds of appeal taken by the petitioner before the GST appellate authority and the reasons given by the appellate authority in the impugned order dismissing the appeal of the petitioner there is no procedural irregularity or violation of principle of natural justice or the action of the authority is contrary to law which invites invoking of constitutional writ jurisdiction of this Court under Article 226 of the Constitution and more particularly in this case petitioner has failed to show any specific provisions of law to establish that the nature of goods which was being transported is exempted from any e-way bill. Petition dismissed.

Summary

Issues:
Challenge to order imposing penalty for violation of e-way bill provision under WBGST Act.

Analysis:
The petitioner challenged the order imposing a penalty for violating the e-way bill provision under the WBGST Act. The impugned order dated 27th August, 2019, upheld by the appellate authority, was passed under Section 129 of the WBGST Act, 2017. The penalty was imposed for not having an e-way bill at the time of interception of the goods on 17th June, 2019, as the e-way bill had expired its validity on 9th June, 2019.

Upon considering the submissions of the parties, the facts, the grounds of appeal, and the reasons provided by the appellate authority, the Court found no procedural irregularity, violation of natural justice, or actions contrary to law that would warrant invoking constitutional writ jurisdiction under Article 226 of the Constitution. The Court specifically noted that the petitioner failed to demonstrate any specific provisions exempting the nature of the transported goods from requiring an e-way bill.

Consequently, the Court dismissed the writ petition (WPA 17452 of 2019) with no order as to costs. This judgment underscores the importance of compliance with statutory provisions, especially regarding e-way bills, and the need for parties to establish exemptions clearly under the law to avoid penalties.