PUSHPA DEVI JAIN Vs. ASSISTANT COMMISSIONER OF REVENUE

JUDGEMENT

(1.) The petitioner challenges the order passed by the adjudicating authority under Sec. 129(3) of the West Bengal Goods and Services Tax Act, 2017 and the order affirming the same by the appellate authority. The goods of the petitioner were found moving without a valid e-way bill. The vehicle was intercepted, inspected and thereafter detained as the person in charge of the goods failed to produce a valid e-way bill. The goods were later released upon payment of penalty.

(2.) A show cause notice was issued and opportunity of hearing was given to the petitioner. The proposed penalty was accepted and paid by the tax payer on 25/4/2022 without raising any objection. The adjudicating authority, in the absence of any objection, confirmed the penalty.

(3.) On 18/7/2022, an appeal was preferred. The said appeal was considered and rejected on 31/8/2022. Learned advocate for the petitioner contends that the imposition of penalty is illegal as the petitioner did not have any deliberate intention to evade tax. The vehicle in question suffered a breakdown in the course of journey and the same had to be repaired prior to resuming movement. The e-way bill expired in the last lap of the journey when the vehicle was only twenty kilometres away from the final destination. The genuine reason which prevented the goods from being transported on time was not at all considered by the respondent authority and penalty has been imposed in a mechanical manner.