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SGST High Court Cases

GST – Expiry of e-way Bill, failure to extend the validity of lapsed e-way bill - Levy of tax and penalty for expiry of validity period of e-way bill and non-extension of validity of e-way bill by the petitioner - Non-movement of goods carrying vehicle due to traffic blockage - Validity of respondent action of unloading the detained goods at a private premises – HELD - there is no denial by the respondent of traffic blockage due to the agitation on 4.1.2020 up to 8.30 pm preventing the movement of vehicle, for otherwise the goods would have been delivered on that day itself – it is also not in dispute that date 04.01.2020 was a Saturday, 05.01.2020 was a Sunday and next working day was only 06.01.2020 - there was no material before the respondent to come to the conclusion that there was evasion of tax by the petitioner merely on account of lapsing of time mentioned in the e-way bill - On account of non-extension of the validity of the e-way bill by petitioner or the driver, no presumption can be drawn that there was an intention to evade tax - It was the duty of the respondent to consider the explanation offered by petitioner as to why the goods could not have been delivered during the validity of the e-way bill – the Court is unable to understand why the goods were kept for safe keeping at a private premises (in the house of a relative of respondent) and not in any other place designated for such safe keeping by the State - there has been a blatant abuse of power by the respondent in collecting from the petitioner tax and penalty by such conduct - the impugned order levying tax and penalty on the petitioner, is set aside. The respondents are directed to refund the amount collected from petitioner within four weeks with interest@ 6% p.a from the date when the amount was collected from petitioner till date of repayment - The respondent shall also pay costs of Rs.10,000 to the petitioner - the writ petition is allowed with cost
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