ABINASH KUMAR SINGH Vs. STATE OF WEST BENGAL

JUDGEMENT

(1.) The order of affirmation of the appellate authority and the order of the adjudicating authority imposing penalty upon the petitioner for transporting goods against an expired e-way bill both are under challenge in the present writ petition.

(2.) The petitioner was transporting goods against an e-way bill which was generated on 23/4/2022. The vehicle of the petitioner was checked at the Cooch Behar check post on 28/4/2022. The petitioner alleges that despite producing all necessary documents in connection with the consignment, the check post authority kept the vehicle waiting and deliberately did not issue gate pass permitting the vehicle to leave the check post. The vehicle was ultimately issued gate pass on 2/5/2022, by which time, the e-way bill expired on 30/4/2022.

(3.) After the vehicle was released from Cooch Behar and was on the way to the final destination, the same was intercepted and being found that there wasn't a valid e-way bill, Form GST MOV-01 and GST MOV 02 were issued with a prima facie opinion that the consignment was not supported by any valid documents. A detention order was issued in Form GST MOV 06 and show cause notice issued in Form GST MOV 07 dtd. 5/5/2022 in the name of the driver with a proposal for imposition of penalty under Sec. 129 of the West Bengal Goods and Services Tax Act, 2017.