High Court deleted demand raised for movement of goods on expired e-way bill?

Facts:

This demand was raised against the petitioner on account of movement of goods on expired e-way bill. 

The goods were being transported from Guwahati to Delhi. The e-way bill was valid till 28.09.2020. However the goods were intercepted on 29.09.2020 at 3:40 AM, by which time the e-way bill had expired.

On record, there are two e-way bills. A comparison of the two e-way bills shows that the vehicles were changed.

The explanation given was that since the earlier vehicle had broken down, another vehicle was requisitioned for transporting the goods.

It appears, that the petitioner did not ask for extension of time for completion of journey. Resultantly, when the vehicle was intercepted, it was found that the e-way bill generated had already expired.

This Court was informed that the petitioner paid the amount demanded towards tax and penalty, as he was keen that the goods reached the designated destination at the earliest.

Consequentially, the petitioner did not avail of the opportunity to demonstrate, that the goods could not reach their destination before the expiry of the validity period of the e-way bill.

It is not in dispute, that against the subject goods, the tax stands paid, and that the impugned demand has been raised, as noticed above, only for the reason that at the time of interception, the e-way bill was not valid.

This is not a case where the petitioner intended to evade tax. However, the impugned demand seeks not only the payment of tax, but also penalty.

Held:

:

E-way Bill

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