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2023 (6) TMI 359 - HC - GSTLevy of penalty at the rate of 200% - expired E-way bill - applicability of Circular No.10/2019 dated 31.05.2019 - HELD THAT:- Circular dated 24.02.23 has amended paragraph 9 of Circular dated 31.05.2019 and sets out the position prescribed and prevailing as on date in regard to circumstances where nil/reduced penalty of Rs. 500 may be levied for violations committed in transit of consignments. Paragraph number 10 of Circular No.10 of 2019 has been left untouched and would thus still be available in those specific circumstances - However, in this case, there is one distinguishing and supervening factor. The impugned order refers to a supporting document provided by the transporter and placed at page 101 of the compilation accompanying the writ affidavit containing the date ‘06.03.2023’ in the column 'njjp'. However, the same document has been produced by the Department wherein the field 'njjp' is blank. The petitioner has no explanation to offer in regard to this discrepancy. The above position also constitutes a question of fact and it is thus appropriate, that the appellate authority look into the matter, specifically the genuineness of the explanation put forth by the petitioner in regard to the on-road delay allegedly suffered by the consignment, and take a considered view, after taking into account all applicable facts and circumstances as well as the Circulars issued, as applicable and in accordance with law. In TVL. THIRUVANNAMALAIYAR TRANSPORT REP. BY ITS PROPRIETOR SR. V. KESAVAN VERSUS THE DEPUTY STATE TAX OFFICER, STATE TAX OFFICE – I (INT) , VELLORE. [2022 (12) TMI 710 - MADRAS HIGH COURT], a learned Judge of this Court has allowed that writ petition, proceeding on the basis of paragraph 10 of Circular No.10 dated 31.10.19, on the facts and circumstances of that case. In light of the factual distinctions noticed in the paragraphs supra, this decision is of no avail to the petitioner in the present case. The writ petition is dismissed with liberty granted to the petitioner to work out its remedy in accordance with law.
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