Can GST Department collect double tax for one offence?

The question before High Court in this petition is - whether GST Department can collect tax from supplier and transporter both for the same offence?

Brief Facts:

The petitioner is a transporter and was engaged to transport the goods from Karnataka to New Delhi.

Intelligence Officer intercepted the truck. The driver of the said truck was directed to produce the necessary papers in respect of the said goods. He produced the invoice for the said goods, however, could not produce the E-Way Bill.

Thereafter, the concerned officer issued summons to the owner (In charge) to produce the necessary documents.

The quantum of tax penalty and fine was quantified at Rs.40,85,375/-.

Since the truck was detained by the concerned officer, the petitioner deposited the quantified tax, penalty, and fine (Rs.40,85,375/-) with the GST Authorities by securing a temporary GSTIN.

Three days later, the supplier also deposited the quantified tax, penalty, and fine amounting to Rs.40,85,375/- in respect of the goods that were being transported by the petitioner.

Therefore, petitioner has filed this writ petition praying that GST Authorities be directed to refund the tax and fine of Rs.40,85,375/-, which was paid in respect of goods that were being transported without a valid E-Way Bill. The petitioner claims that the said amount has been paid twice over and the same is required to be refunded.

High Court:

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Detention of Vehicle and Goods

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