2022 (9) TMI 94

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....ar, Advs. Respondent Through: Mr Anurag Ojha, Sr Standing Counsel for R-1. Mr Gautam Narayan, ASC with Ms Pragya Barsaiyan, Adv. for R-2 & 3. [Physical Hearing/Hybrid Hearing (as per request)] RAJIV SHAKDHER, J. (Oral): 1. We have heard the learned counsel for the parties at some length. 2. This writ petition is directed against the order dated 31.12.2021 passed by respondent no.2/O....

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.... expired. In other words, when the goods were intercepted, the e-way bill was no longer valid. 6. The record also shows, that the subject goods were being transported from Guwahati to New Delhi. 7. The e-way bill was valid till 28.09.2020. 7.1 The subject goods were intercepted on 29.09.2020 at 3:40 AM, by which time the e-way bill had expired. 8. On record, we have two e-way bills. Th....

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.... as required under Section 129(3) of the CGST Act. 12. The reason given for issuance of the show-cause notice was "goods not covered by valid documents". The proposed tax and penalty were also indicated in the said show-cause notice. 12.1 However, in consonance with the principles of natural justice, the petitioner was accorded seven days to file a reply with respect to the proposed demand m....

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....This is not a case where the petitioner intended to evade tax. However, the impugned demand seeks not only the payment of tax, but also penalty. 17. Given the aforesaid circumstances, we are of the view, that the petitioner needs to be given another chance to establish, as to why the subject goods did not reach their designated designation before the expiry of the e-way bill. 18. Accordingly....