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TMI Blog2025 (4) TMI 1053X X X X Extracts X X X X X X X X Extracts X X X X ..... nuary 16, 2025 vide ARN No. AD1906240075450 thereby affirming the penalty order dated May 22, 2024 passed by the Proper Officer & Deputy Commissioner of State Tax, Bureau of Investigation, North Bengal Headquarter, Siliguri in order reference No. ZD190524037471E. 2. The conveyance carrying the goods in question was intercepted by a team of officials on 17th of May, 2024 at about 9:10 P.M at Sitaguri. It is alleged that at the time of interception the person in-charge of the conveyance could not produce any tax invoice relating to the movement of goods. In view there of the goods were detained by issuing an order of detention. 3. Thereafter, the authorities issued a show-cause notice proposing the penalty payable by the petitioner. In the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. Ltd-Vs-Assistant Commissioner, Revenue Bureau of Investigation North Bengal Head Quarter Siliguri & Ors. The learned Advocate for the petitioner further submits that mere deviation in the route with regard movement of the goods cannot be the ground for imposition of penalty under Section 129 of the 2017 Act. In support of such contention the said learned Advocate placed reliance upon the decision of the Hon'ble High Court of Karnataka in the case of Joint Commissioner of Commercial Taxes (Appeals)-3, Bengaluru -Vs-Transways India Transport reported at [2024] 164 taxmann.com 673 (Karnataka). The said learned Advocate also placed reliance upon a decision of the Hon'ble High Court at Allahabad in the case of M/S Vishal Steel Supplier-Vs-Sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also allow the inspection of the goods. 11. For the purpose of better appreciation of the contentions of the respective parties it would be beneficial to recapitulate the provisions laid down in Rule 138A of the 2017 Rules and for such purpose the relevant portion of the said Rules is extracted hereinafter. [138A. Documents and devices to be carried by a person-incharge of a conveyance. (1) The person in charge of a conveyance shall carry- (a) The invoice or bill of supply or delivery challan, as the case may be; and (b) A copy of the e-way bill or the e-way bill number, either physically or mapped to a Radio Frequency Identification Device embedded on to the conveyance in such manner as may be notified by the Commissioner: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view of this Court is also supported by the view of the coordinate Bench in J. K. Jain Buildtech India Pvt. Ltd. (supra). 15. It is not the case of the petitioner that the tax invoice was produced electronically. Therefore, the person in-charge of the conveyance was under a statutory obligation to carry the physical copy of the tax invoice. For such reason, this Court is not inclined to accept the contention of the learned Advocate for the petitioner that displaying the image of the tax invoice from the mobile set of the person in-charge of the conveyance amounts to sufficient compliance of the requirements under Rule 138A (1) (a) of 2017 Rules. 16. Now, this Court has to consider the other ground raised in the show-cause notice for impo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aphically as per the declaration made in the e-way bill, cannot be a ground for invocation of the provisions of Section 129 of the 2017 Act as no inference can be drawn in such cases that there was intention to evade taxes. It is not in dispute that the e-way bill was produced at the time of inspection of the goods carried by the conveyance. It is not the case of the revenue that there is any discrepancy as to the quality or quantity of the goods as mentioned in e-way bill with that found at the time of physical inspection of the goods which were in the conveyance. 22. The appellate authority in its order dated January 16, 2025 has not returned any finding that there was any intention on the part of the petitioner to evade the payment of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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