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TMI Blog2023 (9) TMI 1235X X X X Extracts X X X X X X X X Extracts X X X X ..... erjee Ms. Stuti Bansal. For the State : Mr. Hirak Barman Mr. Bikramaditya Ghosh. For the Respondent No. 4 : Mr. Ratan Banik Mr. Biswaraj Agarwal Mr. Saptarshi Banik Heard learned counsels for the parties. At the outset, it is submitted on behalf of the Commissioner of Central Goods and Service Tax, Siliguri Commissionerate being the 4th respondent herein that since the vehicle was all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ections 68 and 129(1) of the Act. The order of penalty was carried in appeal by the petitioner and the appellate authority, by an order passed on 2nd June, 2023 dismissed the appeal primarily on the ground that the conveyance was found to be transporting goods without any e-way bill and tax invoice in contravention of Section 68 of the WBGST Act of 2017 corresponding to Section 68 of the CGST Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the same prior to completion of loading of the vehicle and its weighment and transportation. Per contra, learned counsel for the State respondents submits that Form GST-MOV -II issued on 6th March, 2023 indicates that the vehicle was intercepted at the check post at Bhaktinagar and the e-way bill suggests that it had commenced movement from Manpari Basti, meaning thereby that vehicle was in mo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at a decision as to whether the vehicle in question was in movement at the time of alleged interception of the same, thereby attracting the provisions laid down under Sections 68 and 129 of the Act of 2017. Accordingly, the writ petition is disposed directing the 2nd respondent to reconsider the appeal upon affording reasonable opportunity of hearing to all the interested persons including the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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