TMI Blog2023 (3) TMI 289X X X X Extracts X X X X X X X X Extracts X X X X ..... ill. The Act is very clear on the issue. Law bars transportation of certain goods beyond a particular distance without a valid e-way bill. The petitioner being aware of the legal requirement generated the e-way bill prior to transportation of the goods. Due to some unknown reason there was delay in issuing gate pass at the check post for which the transportation got delayed resulting in non-delivery of goods within the stipulated time period. Law prescribes generation of fresh e-way bill for transportation of goods if the same cannot be delivered on time - It is the duty of the owner/transporter/consignor/consignee to keep track of the consignment and do the needful for transporting the goods in accordance with law. The interception and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 28th April, 2022. The petitioner alleges that despite producing all necessary documents in connection with the consignment, the check post authority kept the vehicle waiting and deliberately did not issue gate pass permitting the vehicle to leave the check post. The vehicle was ultimately issued gate pass on 2nd May, 2022, by which time, the e-way bill expired on 30th April, 2022. After the vehicle was released from Cooch Behar and was on the way to the final destination, the same was intercepted and being found that there wasn t a valid e-way bill, Form GST MOV-01 and GST MOV 02 were issued with a prima facie opinion that the consignment was not supported by any valid documents. A detention order was issued in Form GST MOV 06 and show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision passed by this Court on 12th May, 2022 in MAT 470 of 2022 with I.A CAN 1 of 2022; Assistant Commissioner, State Tax, Durgapore Range, Government of West Bengal vs- Ashok Kumar Sureka, Proprietor of Subham Steel and the judgment dated 6th July, 2022 in WPA 1480 of 2022 in M/s. Ganga Hanuman Hydroprojects Private Ltd. vs- Joint Commissioner, State Tax Authority, Siliguri Circle Anr. Prayer has been made for setting aside the impugned order passed by the adjudicating authority and the appellate authority. The respondent authority opposes the prayer of the petitioner. It has been submitted that the action of transporting any goods without a valid e-way bill is impermissible in law. The authority intercepted the vehicle an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns for not being able to transport the goods within the validity period of the e-way bill. The petitioner may not have any intention to evade tax; but can that be a valid ground to transport goods without a valid e-way bill? The Act is very clear on the issue. Law bars transportation of certain goods beyond a particular distance without a valid e-way bill. The petitioner being aware of the legal requirement generated the e-way bill prior to transportation of the goods. Due to some unknown reason there was delay in issuing gate pass at the check post for which the transportation got delayed resulting in non-delivery of goods within the stipulated time period. Law prescribes generation of fresh e-way bill for transportation of goods if the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n when the authority may adopt pick and choose method as per their choice and tend to exercise discretion arbitrarily. Law does not provide such unbridled power and right to the authority. In case of statutory violations, the statutory consequential steps are required to be undertaken. Transportation of goods with a proper e-way bill is one of the salient features of the Act. There is no scope to dilute the said provision of law for granting relief to an errant transporter. The Act cannot and ought not to be interpreted in such a manner that the very essence of the same is lost. Section 129 of the Act opens with a non obstante clause which lends a mandatory character to the same. The petitioner may or may not be directly responsible for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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