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2021 (12) TMI 836 - HC - GSTSeeking release of goods - expired E-way bill - Central Goods and Service Tax Act, 2017 and the Tamil Nadu Goods and Service Tax Act, 2017 - HELD THAT:- For the expiry of the E-Way Bill, the explanation of the petitioner in this Writ Petition is that there was torrential rain in Tamil Nadu, particularly, in Chennai District and therefore the vehicle could not move and that the journey was started later in time, by which time, the E-Way Bill generated on 27.11.2021 at about 06.23 p.m. had expired. Considering the fact that Chennai District and the neighbouring District were experiencing the torrential rain during the last week of November, 2021 and during the first week of December, 2021, the petitioner is directed to pay the tax determined on the consignment under both the Central Goods and Service Tax Act, 2017 and the Tamil Nadu Goods and Service Tax Act, 2017 and 25% of the penalty imposed in the impugned order. Petition disposed off.
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