Transporting Goods Without E-Way Bill Results in GST Penalty Despite Claims of Timely Generation

The HC upheld a penalty under WBGST Act against the petitioner for transporting goods without an e-way bill. The petitioner claimed to have generated the e-way bill within two hours of interception but failed to provide evidence. The appellate authority found the e-way bill was actually filed the day after detention. The court declined to grant an interim order against coercive action, directed respondents to file opposition affidavits within four weeks, and scheduled final hearing in seven weeks.

---

---

Issues Involved:
Challenge to impugned order confirming penalty under WBGST Act for transporting goods without e-way bill.

Analysis:
The petitioner challenged the impugned order of the appellate authority, which upheld the penalty imposed by the adjudicating authority for transporting goods without an e-way bill. The petitioner failed to produce the e-way bill at the time of interception, only generating it two hours later. However, when asked to provide proof of generating the e-way bill within two hours, the petitioner could not substantiate the claim. The appellate authority noted that the e-way bill was filed the day after the detention of goods, contrary to the petitioner's assertion. Consequently, the court declined to pass an interim order against the coercive action taken by the respondents.

Analysis:
The court, considering the submissions of the petitioner, determined that no interim order could be issued at this stage. The issues involved necessitated affidavits from the respondents for a final adjudication. Accordingly, the court directed the respondents to file an affidavit in opposition within four weeks, with the petitioner required to respond within two weeks thereafter. The matter was listed for a final hearing seven weeks later, with both parties instructed to prepare short written notes of argument for the hearing.

---