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2024 (2) TMI 189 - SUPREME COURTLevy of penalty u/s 129 of the WBGST Act, 2017 - e-way bill in question had expired its validity - period of 1st June, 2019 to 30th June, 2019 - violation of principles of natural justice or not - HELD THAT:- It is not in doubt that stricto sensu, the appellant cannot shirk from its responsibility of complying with the requirement in law to generate a fresh E-way bill, if for any reason the consignment had not been transported. However, viewing the factual scenario, which is not disputed, i.e., the appellant is the owner of the consignment and was using it in connection with its contractual obligations in Uttar Pradesh and then having a similar contract in West Bengal and no evidence has been placed on record that shows that the consignment was to be sold/used for any other purpose in respect of any other party, this Court is persuaded to interference. The appellant has been saddled with the tax amount of ₹54,00,000/-. The law also provides for imposition of penalty. Ordinarily, it is refrained from interfering, but because there was an E-way bill that was generated and in view of the discussions made hereinabove, it is inclined to vary the orders passed by the High Court. The ends of justice would be served if the penalty amount is reduced to 50% of the penalty imposed, i.e., ₹27,00,000/-. Therefore, ₹54,00,000/- being the tax imposed, is upheld and penalty would now be ₹27,00,000/-, totalling to ₹81,00,000/-, which shall be paid by the appellant. The said amount, subject to payment(s) already made, shall be deposited with the concerned Authority on or before 29th February, 2024. Upon the same being done, the transportation vehicle as also the consignment shall be released to their rightful owners expeditiously. At the same time, the appellant is cautioned to be vigilant in future. The appeal stands disposed of.
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