Home Case Index All Cases GST GST + HC GST - 2023 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (6) TMI 750 - HC - GSTDetention of goods alongwith vehicle - expired E-way bill - extension of the e-way bill sought within the time permitted, last day being national holiday - HELD THAT:- The issue as to whether the authority were justified in imposing tax and penalty on the ground that at the time of interception, the validity period of the e-way bill stood expired and came up for consideration before the Coordinate Bench of this Court in the case of M/S. HANUMAN GANGA HYDROPROJECTS PRIVATE LIMITED. VERSUS JOINT COMMISSIONER, STATE TAX AUTHORITY, SILIGURI CIRCLE & ANR. [2022 (7) TMI 603 - CALCUTTA HIGH COURT]. It was held by the Coordinate Bench of this Court that since it is not a case of willful attempt on the part of the writ petitioner to evade payment of tax, the orders passed by the Appellate Authority and the penalty were all set aside and quashed. In the present case also the e-way bill was valid up to May 2, 2022 and the vehicle of the petitioner reached Silliguri on May 2, 2022 before the expiry of e-way bill but due to national holiday on May 3, 2022, the stockyard was closed and in the early morning May 4, 2022 at 3:20 AM, the vehicle was intercepted at Bakuabari which is about 16/17 kilometers from the destination. There is no other allegation against the petitioner. Considering the peculiar facts of the case, this Court finds that there is no lack of bona fide on the part of the petitioner to state that there was wilful misconduct committed by the petitioner while transporting the goods. The order of the Appellate Authority dated January 31, 2023 and the order passed by the adjudicating authority dated May 12, 2022 are set aside and quashed - petitioner paid the penalty, is entitled to apply for refund, which shall be considered by the appropriate authority within a period of 15 days from the date on which such application is made and refund be effected, if there are no other legal impediment. Application allowed.
|