TMI Blog2023 (3) TMI 58X X X X Extracts X X X X X X X X Extracts X X X X ..... i Hemkunt Logistics for sending rice to Darbhanga (Bihar). Once, the vehicle was not available on 08.04.2018 and was used for transporting fruits and vegetable and its journey commenced on 07.04.2018, the case set up by the petitioner cannot be accepted and has rightly been denied by the authorities. It is clear that the goods were sent on 07.04.2018 to West Bengal through the vehicle in question and thereafter, on 12.04.2018 to Darbhanga (Bihar). Filling the details of the vehicle and transporter in Part-B of Form GST EWB-01 completely belie the story set up by the petitioner before the authorities - Moreover, the finding recorded by the Appellate Authority that Darbhanga Dealer to whom it is alleged that rice was sent had denied such t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and had sold 300 bags of Pan Masala valued at Rs.33,81,000/- to a dealer at Meghalaya. A tax invoice was generated on 08.04.2018 under the Integrated Goods and Service Tax Act, 2017 (hereinafter called IGST Act ) charging 28% IGST and 60% Cess on the transaction. 4. According to petitioner, the goods were handed over to transporter M/s Bombay Kandla Transport Pvt. Ltd. for transporting the goods to Meghalaya through Truck No.NL01N/6504 and a E-Way bill was generated on 08.04.2018 itself. The transporter, on the same day, also issued a bility for transporting the goods to Meghalaya. 5. According to petitioner, the Vehicle No.NL01N/6504 was used for transporting fruits and vegetable to West Bengal by Bombay Kolkata Logistics through ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2018 and the E-Way Bill was existing when the goods were to be transported. According to him, the finding returned by the Appellate Authority cannot be accepted that the E-Way Bill should have been cancelled once the goods were not dispatched on the same day. There is no compulsion to cancel E-Way Bill in view of Rule 139(9). As the vehicle was made available by the transporter on 17.04.2008, the goods were loaded and dispatched on the intervening night 17/18.04.2018. According to him, it is not a case where goods were detained by the Mobile Squad without any document and there being evasion of tax by the assessee. 7. Per contra, learned Standing Counsel while opposing writ petition submitted that the E-Way Bill, which was generated on 0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d through three toll plazas viz. Anantram Toll Plaza, Badori Toll Plaza, Fatehpur and Kokhraj Toll Plaza, Allahabad. He then contended that the purchasing dealer has not come forward nor any explanation was furnished after the notice was issued when the goods were intercepted and the vehicle was detained. 9. I have heard the respective counsel for the parties and perused the material on record. 10. It is a case where taxing authorities, after intercepting the goods of the petitioner on 18.04.2018, had detained the same and issued notice to both the selling and purchasing dealer. When no reply was filed, a seizure order was passed imposing 100% penalty, tax and cess aggregating Rs.63,56,280/-. It is admitted to both the parties that EW ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ortal, though, the vehicle was not provided by the transporter. 12. From the findings recorded by the taxing authorities it is clearly evident that vehicle no.NL01N/6504 was not only used by Bombay Kandla Transport (P) Ltd. through which goods were sent by the petitioner-dealer, but also by Bombay Kolkata Logistics for sending fruits and vegetable to Panchkula and by Delhi Hemkunt Logistics for sending rice to Darbhanga (Bihar). Once, the vehicle was not available on 08.04.2018 and was used for transporting fruits and vegetable and its journey commenced on 07.04.2018, the case set up by the petitioner cannot be accepted and has rightly been denied by the authorities. 13. From the averment made in the writ petition, it is clear that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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