No Penalty for New e-Way Bill After Vehicle Breakdown Due to Less Severe Violation
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- Last Updated on 10 July, 2023
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Case Details: Bitumix India LLP v. Deputy Commissioner of Revenue, State Tax - [2023] 152 taxmann.com 122 (Calcutta)
Judiciary and Counsel Details
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- T.S. Sivagnanam, CJ. & Uday Kumar, J.
- Vinay Kr. Shraff & Jitesh Sah for the Appellant.
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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.
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