2022 (1) TMI 954 - SCH - GST

Quantum of cost imposed by High Court on the GST officer - intent to evade tax or not - allegation that the e-way bill had expired a day earlier - traffic blockage due to agitation - abuse of power by the officer - HELD THAT:- On the facts of this case, it has precisely been found that there was no intent on the part of the writ petitioner to evade tax and rather, the goods in question could not be taken to the destination within time for the reasons beyond the control of the writ petitioner. When the undeniable facts, including the traffic blockage due to agitation, are taken into consideration, the State alone remains responsible for not providing smooth passage of traffic.

The High Court has awarded costs to the writ petitioner in the sum of ₹ 10,000/- in relation to tax and penalty of ₹ 69,000/- that was sought to be imposed by the petitioner No.2. In the given circumstances, a further sum of ₹ 59,000/- is imposed on the petitioners toward costs, which shall be payable to the writ petitioner within four weeks from today - Petition dismissed.