TMI Blog2023 (2) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... y Bill. Having heard the learned Counsels for the parties and on careful perusal of the materials on record as well as the relevant rules, it is found Rule 138 of the CGST Rule 2017 clearly provides that the validity of the E-Way Bill may be extended within 8 hours from the date of its expiry. The submissions made by the learned Government Advocate cannot be accepted on the ground that where a statute provides extension of time to a transporter, the Adjudicating Authority before imposition of tax and penalty ought to have communicated to the transporter about his right to extend the period but the Adjudicating Authority failed to perform and the appellate authority failed to consider. So it is the discretion of the Adjudicating Aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is charged and paid against the interstate movement of the goods. Since the JCB in question is a heavy vehicle approximately 40 Feet long, the petitioner had to arrange a trailer having registration No.NL01AD-6459 and the said trailer was transporting the aforesaid JCB towards its destination. It was directed in E-Way Bill that the JCB would have to be delivered to its destination by 12th July, 2022. However, the trailer carrying the said JCB reached and parked at Ghoshpukur in the District of Darjeeling. Since the said JCB was not delivered in the address of the recipient, the respondent authority claimed GST from the petitioner and issued a show-cause notice to authorized representative of the petitioner. The authorized representativ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tted by Mr. Ghosh that the liability of payment of tax under GST was diluted in the aforesaid decision relying on the decision of this Court in Assistant Commissioner, State Tax, Durgapur Range, Government of West Begal Vs. Ashok Kumar Sureka, Proprietor of Subham Steel reported in 2022(48) Taxlok.com 071 (Calcutta). It is submitted by Mr. Ghosh that the decision in A.K.Sureka (supra) is challenged before the Hon ble Suprme Court in appeal and the said appeal is still pending before the Hon ble Supreme Court. Therefore, the issue whether imposition of tax after expiry of few hours of E-Way Bill can be diluted or not is under consideration before the Hon ble Supreme Court. Therefore, any decision taken by this Court may cause prejudic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies and on careful perusal of the materials on record as well as the relevant rules, it is found Rule 138 of the CGST Rule 2017 clearly provides that the validity of the E-Way Bill may be extended within 8 hours from the date of its expiry. Mr. Ghosh vehemently urged that it is the transporter duty to extend the period of E-Way Bill and the Adjudicating Authority had no role to exercise discretion in the matter. I am not in a position to accept such submissions made by the learned Government Advocate on the ground that where a statute provides extension of time to a transporter, the Adjudicating Authority before imposition of tax and penalty ought to have communicated to the transporter about his right to extend the period but the Adj ..... X X X X Extracts X X X X X X X X Extracts X X X X
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