TaxTMI 
TaxTMI 
2021 (1) TMI 489
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.... the Superintendent of State Tax, Churaibari Enforcement Wing, North Tripura. By the said order, the liability of the petitioner of paying the CGST and SGST has been determined @Rs. 3,56,990/-. Moreover, since the petitioner could not produce the valid e-way bill against the vehicle by which the consignment relating to invoice No SGIEL/19- 20/161, an aggregate penalty of Rs. 3,56,990/-, equivalent to the tax payable, was imposed. Before imposing such tax, the taxing authority issued notice to the petitioner under Section 129(3) of the CGST Act, 2017, Section 68(3) of the UTGST Act, 2017 and Section 20 of the IGST Act, 2019 asking why a proceeding under the provisions of Central WP(C) 317 of 2020 Goods and Services Tax Act, 2017, State/ Unio....
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....d 18.05.2020, as examined by us, the only ground of detention, as shown, is that no e-way bill was tendered for the goods in movement. That is the only solitary ground in the notice, as issued under Section 129(3) of the CGST Act etc. [4] Finally, on consideration of the reply filed by the petitioner on 26.05.2020 [Annexure 8 to the Writ Petition], the said order of tax and penalty, as challenged in this writ petition, was passed. In the reply, the petitioner has stated that the vehicle carrying the goods under e-way bill had broken down. During trans-shipment, the e-way bill could not be amended due to COVID 19 situation and the consequential countrywide lock-down declared by the Government of India. It has been further asserted that the s....
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....services or both without issue of any invoice or issues an incorrect or false invoice with regard to any such supply; (ii) issues any invoice or bill without supply of goods or services or both in violation of the provisions of this Act or the rules made thereunder; (iii) collects any amount as tax but fails to pay the same to the Government beyond a period of three months from the date on which such payment becomes due; (iv) collects any tax in contravention of the provisions of this Act but fails to pay the same to the Government beyond a period of three months from the date on which such payment becomes due; (v) fails to deduct the tax in accordance with the provisions of sub- section (1) of section 51....
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.... the cover of documents as may be specified in this behalf; (xv) suppresses his turnover leading to evasion of tax under this Act; (xvi) fails to keep, maintain or retain books of account and other documents in accordance with the provisions of this Act or the rules made thereunder; (xvii) fails to furnish information or documents called for by an officer in accordance with the provisions of this Act or the rules made thereunder or furnishes false information or documents during any proceedings under this Act; (xviii) supplies, transports or stores any goods which he has reasons to believe are liable to confiscation under this Act; (xix) issues any invoice or document by using the registration nu....
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.... further submitted having referred para 19 of the rejoinder filed by the petitioner that the tax due has already been paid and that has been reflected in the return filed in the month of March, 2020. For purpose of reference, the part of the paragraph 19 which is relevant in the context is reproduced hereunder: "19.That the petitioner most respectfully submits that the petitioner is registered under the IGST Act and TSGST Act. The goods are to be utilized in a Electrical project in the state of Tripura and the goods were Transported from their Raipur Factory. The total value of the consignment was Rs. 1983282/- applicable taxes was Rs. 356991/- total invoice value was Rs. 2340273/-. Since the petitioner is a Tax payee under the rel....
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.... covered under Section 122(xiv) of the CGST Act. But the petitioner has committed gross negligence by not upgrading or amending the e-way bill when the regular e-way bill had expired in transit. The e-way bill was upgraded or amended when the consignment was detained. As such, there is no irregularity or lack of proportionality in imposing the penalty. Mr. Dey, learned Addl.GA has pointed out that the penalty has been imposed only for not tendering the valid e-way bill for the movement of the vehicle with goods. Tax and the penalty have been imposed as per the law. On query from this court, Mr. Dey has candidly submitted that in respect of the payment of the tax by the petitioner, the respondents have not stated anything specifically or in ....