TRANSWAYS INDIA TRANSPORT Vs. JOINT COMMISSIONER

JUDGEMENT

(1.) Petitioner is a transporter operating under a valid GST registration number. It was entrusted with the transportation of stainless steel coils and plates from Mumbai to Bengaluru. A lorry belonging to the petitioner was carrying four consignments out of which two consignments had to be delivered at Peenya Industrial area at Peenya, one consignment at new Kalasipalyam and another consignment at S.P.Road cross, Bengaluru. The driver of the lorry had to move towards Peenya Industrial Area from Doddaballapur. However, after reaching Hebbal, the driver of the lorry instead of taking a right turn and move towards Peenya Industrial Area, took a left turn and moved towards Bommasandra Industrial Area. The said vehicle was stopped and checked for documents at Jigani link road, Bommasandra Industrial area. The driver had necessary documents to drive the vehicle towards Peenya, S.P.Road and new kalasipalyam but not towards Bommasandra Industrial area. For the said reason, by considering that the goods were being moved without documents, the provisions of Rule 138A of the Central Goods and Services Tax Rules, 2017 and Sec. 129 of the Central Goods and Services Tax Act, 2017 have been invoked and penalty has been imposed by way of impugned order. Aggrieved by the same, the instant writ petition is filed.

(2.) The case of the petitioner is that it had necessary permission to move towards Peenya Industrial area and the driver of the lorry on 2/12/2021, at about 11.00 p.m., by mistake took a wrong turn towards Bommasandra Industrial area instead of Peenya Industrial area and before he realized the error committed by him, the authorities checked the vehicle and seized the same. It is contended by the learned counsel for the petitioner that it was a human error and a bona fide mistake and there was no intention to divert the goods elsewhere. It is submitted that the driver has given an affidavit in this regard and the purchasers to whom the consignments had to be delivered also have issued communication in this regard stating that they were to receive the consignments and under the said circumstances, the authorities ought to have accepted the explanation of the driver of the vehicle and the intended purchasers and release the vehicle and the goods being carried therein.

(3.) Per contra, the learned AGA appearing for the respondents submits that given the facts and circumstances of the case, it goes to establish that the diversion was deliberate and was not a human error. He submits that the driver being from Tumkur could not have committed the said mistake and the vehicle was detained at Bommasandra Industrial area and he could not driven such a long distance without it being deliberate and the affidavit of the driver and the communication of the intended purchasers is an after thought. He further submits that as the vehicle did not move from Hebbal to Peenya Industrial area instead it moved towards Bommasandra Industrial area, it has to be considered that it was moving without valid documents. For the said reason, he prays for dismissal of the writ petition.