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of <h1>Expired E-Way Bill Due to Vehicle Breakdown Not Grounds for Goods Detention Under GST Rules</h1> <h3>Ashok Kumar Sureka Versus Assistant Commissioner, State Tax, Durgapur Range, Government of West Bengal</h3> The HC set aside both the appellate Commissioner's order and the adjudicating authority's order that had confirmed detention of goods due to an expired ... Detention of goods - e-way bill relating to the consignment in question had expired one day before, i.e. in the midnight of September 8, 2019 - willful and deliberate suppression of facts - HELD THAT:- The respondent could not make out a case against the petitioner that the violation was willful and deliberate or with a specific material that the intention of the petitioner was for evading tax. This writ petition is disposed of by setting aside the impugned order of the appellate authority as well as the order of the adjudicating authority dated September 11, 2019 and as a consequence, the petitioner will be entitled to get the refund of the penalty and tax paid on protest subject to compliance of all legal formalities. Issues:Challenge to impugned order of appellate Commissioner confirming detention of goods due to expired e-way bill.Analysis:The petitioner challenged the impugned order of the appellate Commissioner, which confirmed the original order passed by the adjudicating authority for the detention of goods due to an expired e-way bill. The e-way bill related to the consignment had expired one day before the detention of goods, and the petitioner argued that the delay in renewal was due to a breakdown of the vehicle, not deliberate tax evasion. The petitioner cited an unreported decision of the Supreme Court in support of their contention.The respondent failed to establish that the violation was willful or deliberate, or that the petitioner intended to evade tax. After considering the submissions and circumstances of the case, the High Court disposed of the writ petition by setting aside both the appellate authority's order and the adjudicating authority's order. As a result, the petitioner was entitled to a refund of the penalty and tax paid on protest, subject to compliance with all legal formalities.
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