Home Case Index All Cases GST GST + HC GST - 2022 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (12) TMI 710 - HC - GSTExpiry of E-way Bill - detention of truck - a) break down of the truck carrying consignment, repair and consequent delay; b) portal being blocked without access to renew E-way bill though four more hours to do so was available at the time of interception of truck. - HELD THAT:- A careful perusal of the facts and circumstances of the case, leaves this Court with no doubt that there would have been no revenue loss to the respondent / State if the truck had reached the destination without being intercepted. Circular No.10/2019,Q1/17253/2019' pertains to enforcement of G & ST and what has been described as 'a new approach' to be followed with effect from 01.06.2019 In the instant case, from the narrative thus far, it comes closest to Example 2. It is reiterated and clearly articulated in Example 2 that the expiry of E-way bill does not create any scope for evasion. Absent evasion, there can be no revenue loss. In the light of the narrative, discussion and dispositive reasoning thus far, on a demurrer, assuming there was no breakdown and assuming the portal was active, the maximum penalty would be Rs.5,000/- qua paragraph 10 of said Circular. In view of the circular, goods and truck directed to be releases on payment of Rs. 5000 as penalty.
|