No Penalty for New e-Way Bill After Vehicle Breakdown Due to Less Severe Violation
- Blog|News|GST & Customs|
- 2 Min Read
- By Taxmann
- |
- Last Updated on 10 July, 2023
Latest from Taxmann
Case Details: Bitumix India LLP v. Deputy Commissioner of Revenue, State Tax - [2023] 152 taxmann.com 122 (Calcutta)
Judiciary and Counsel Details
-
- T.S. Sivagnanam, CJ. & Uday Kumar, J.
- Vinay Kr. Shraff & Jitesh Sah for the Appellant.
-
Md. T.M. Siddiqui for the Respondent.
Facts of the Case
The petitioner transported goods to Assam and proper e-Way Bill was generated which was valid up to 18-3-2022. On account of the breakdown of the vehicle, the goods did not move outside the territory of the State of West Bengal. The consignee in the meantime sold the goods which were in transit to another purchaser in Assam and the goods were transported by the same vehicle after generating a new e-Way Bill on 22-3-2022.
However, the department detained the vehicle on 25-3-2022 and order of penalty was passed on the ground of first e-Way Bill on 18-3-2022 had not been renewed/extended by the petitioner. It filed writ petition and challenged the order levying 200% penalty but the learned Single Bench dismissed the petition. Thereafter, it filed the inter-court appeal.
High Court Held
The Honorable High Court noted that when the vehicle was intercepted, on that date, the goods were covered by a valid e-Way Bill which satisfied the requirement under Section 129 of GST Act. The only mistake committed by the petitioner was on not renewing the e-Way Bill which expired on 18-03-2022.
Therefore, the Court held that the violation had been committed by the petitioner but the violation was not as grave enough to call for imposition of penalty at the rate of 200%. The Court set aside the penalty order and directed to pay an amount of Rs. 50,000.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
