2022 (7) TMI 340

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....th And Kamath Assts. For the Respondents : Sri.K.Hemakumar, AGA ORDER Petitioner is a transporter operating under a valid GST registration number. It was entrusted with the transportation of stainless steel coils and plates from Mumbai to Bengaluru. A lorry belonging to the petitioner was carrying four consignments out of which two consignments had to be delivered at Peenya Industrial are....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nd Section 129 of the Central Goods and Services Tax Act, 2017 have been invoked and penalty has been imposed by way of impugned order. Aggrieved by the same, the instant writ petition is filed. 2. The case of the petitioner is that it had necessary permission to move towards Peenya Industrial area and the driver of the lorry on 02.12.2021, at about 11.00 p.m., by mistake took a wrong turn towa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....learned AGA appearing for the respondents submits that given the facts and circumstances of the case, it goes to establish that the diversion was deliberate and was not a human error. He submits that the driver being from Tumkur could not have committed the said mistake and the vehicle was detained at Bommasandra Industrial area and he could not driven such a long distance without it being deliber....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....es of the case, there may be chances of diversion that might have taken place due to human error and it cannot be definitely concluded that diversion was deliberate more so when the driver of the vehicle has filed an affidavit explaining the reasons and the intended purchasers have also confirmed that they were supposed to receive the said goods. 5. Given the peculiar facts and circumstances of....