No Penalty for movement of goods on expired e-way bill if there was no tax evasion: High Court

Petitioner:

This is a writ petition against the penalty order passed by GST Officer for movement of goods on expired e-way bill.

Petitioner submitted that the particular vehicle was accompanied by two e-Invoices and two E-Way Bills. He further submitted that the goods matched the description in the e-invoices and the E-Way Bills. The only descrepency that was found at the time of detention was that one of the E-Way Bills had expired. Apart from this discrepancy, there is no other finding with regard to intention of the petitioner to evade tax.

He relied upon the documents to indicate that the vehicle had broken down. The same is evidenced by the letter of the mechanic, who had repaired the particular vehicle.

Furthermore, the movement of the goods have been traced by way of the ‘fast tag’ chart.

He further submits that none of these documents were considered by the authorities.

Revenue:

Learned Additional Chief Standing Counsel submitted that the E-Way Bill is the necessary part of the documents and the expired E-Way Bill does not fullfil the requirments of the Rules. He further submitted that the authorities have considered the arguments raised by the petitoner and the orders indicate that the E-Way Bill has expired ten days before the date of detention. He further submitted that the petitioner could not explain the reason for not issuing a fresh E-Way Bill even though it was obvious that the petitoner was aware of the said expiry. He thus submitted that the penalty was in order.

High Court:

:

Demand and Penalty

:

E-way Bill

:

Detention of Vehicle and Goods

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