TMI Blog2019 (9) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... at it is the same vehicle which is transporting the goods; that there is no change in the nature of goods or the mode of conveyance and the generation had been done by the petitioner on 26.04.2019 i.e. before the detention order then in absence of any prescription in the Rule which debars a dealer from generating such E-WAY BILLS on its expiry, where is the default to invite a proceeding - We also fail to appreciate as to how after taking note of the generation on 26.04.2019 yet the Deputy Commissioner has proceeded to order for detention of the vehicle together with the goods loaded thereon on 27-04-2019 when admittedly whatsoever document that was missing on the date on which the proceedings had been initiated i.e. E-WAY BILLS, had since ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd Mr. Jayanta Ray Chaudhary, learned counsel appearing for the petitioner and Mr. Vikash Kumar, learned SC-11 for the State. The petitioner is aggrieved by the order dated 07.05.2019 passed by the respondent no. 3, the Deputy Commissioner of State Tax, Kishanganj Circle, Kishanganj in purported exercise of power vested in him under Section 68(3) read alongside Section 129(1) and 129(3) of the Bihar Goods and Services Tax Act, 2017 (hereinafter referred to as the Act ) read with the Bihar Goods and Services Tax Rules, 2017 and the rules framed thereunder, whereby a tax liability of ₹ 2,30,722/- together with equal penalty of ₹ 2,30,722/- the total amounting to ₹ 4,61,444/- has been imposed against the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .04.2019 validating the transportation and which fact is taken note of by the Deputy Commissioner in his order recorded on 26.04.2019 whereby the proceedings had been initiated. The copy of the order of detention on initiation of such proceedings is at Annexure-2 to the writ petition and the Deputy Commissioner while putting the petitioner on notice on the expiry of the E-WAY BILL ordered for detention of the vehicle together with the goods loaded thereon. This order is dated 27.04.2019. The proceedings so initiated has culminated in the demand present in the summary of the order impugned at Annexure-5 dated 07.05.2019, whereby the Deputy Commissioner State Taxes, Kishanganj while quantifying the Tax liability of the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entary counter affidavit at Annexure-J dated 18.05.2018 laying down procedure for interception of conveyances and in reference thereto, he submits that the exercise does not suffer any infirmity because the E-Way Bill supporting the transportation had expired on 22.4.2019.. We have heard learned counsel for the parties and we have perused the records and it would not take us long to hold the entire exercise dehors the statutory provisions. For the purpose we would be referring to some of the provisions which are relevant for the purpose. Section 68 of the Act casts an obligation on the person in-charge of a conveyance carrying consignment of goods, to carry with him such documents as may be prescribed. The Bihar Goods an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... today and Form GST EWB- 01 is in two parts confirms that whereas part A relates to the details of the consignment of the goods so being transported, part B relates to the details of the vehicle carrying such goods. Be that as it may, Rule 138 as amended by the State of Bihar through the notification dated 07.03.2018 allowed the dealer concerned to validate the E-WAY BILL for the reasons as present in second proviso to Rule 138(10). Mr. Vikash Kumar, learned counsel appearing for the State has placed on record the orders passed in the proceedings but the order dated 26.04.2019 passed by the Deputy Commissioner fairly records that E-WAY BILLS after its expiry on 22.04.2019 had been again generated at 6.16 A.M on 26.04.2019. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng such E-WAY BILLS on its expiry, where is the default to invite a proceeding. We also fail to appreciate as to how after taking note of the generation on 26.04.2019 yet the Deputy Commissioner has proceeded to order for detention of the vehicle together with the goods loaded thereon on 27-04-2019 when admittedly whatsoever document that was missing on the date on which the proceedings had been initiated i.e. E-WAY BILLS, had since been generated on its validity period. This is the first lacuna which stares at the face of the respondent in the present proceeding. The second lacuna which faces the impugned proceeding is the provision underlying Section 129 of the Act. The proceedings on record confirm that it is exercisin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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