TaxTMI 
TaxTMI 
2023 (2) TMI 94
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....vate Limited, the petitioner was satisfied that the invoice was issued with IRN number generated as per the provisions of CGST Act and Rules, which is a unique number and also bears a unique QR code of authenticity generated from the GSTN portal. The invoice categorically records the GSTIN of MGB Motor and Auto Agencies Pvt. Ltd. The goods were to be delivered from Pune, Maharashtra to Malli Bazar in the District of Darjeeling, West Bengal and the movement of the goods was by road. The invoice reflects that Integrated Goods and Service Tax of 18 % under the Integrated Goods and Service Tax Act is charged and paid against the interstate movement of the goods. Since the JCB in question is a heavy vehicle approximately 40 Feet long, the petit....
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....e of interception, the validity period of the E-Way bill stood expired and came up for consideration before this Court in Hanuman Ganga Hydroprojects Private Limited Vs. Joint Commissioner, State Tax Authority, Siliguri Circle & Anr. Reported in 2022 (50 Tax.com.023). It was held by a Coordinate Bench of this Court that since it is not a case of willful attempt on the part of the writ petitioner to evade payment of tax, the orders passed by the appellate authority and penalty were all set aside and quashed. Mr. Ghosh, learned Government Advocate has join the issue here. It is submitted by Mr. Ghosh that the liability of payment of tax under GST was diluted in the aforesaid decision relying on the decision of this Court in Assistant Commiss....
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....ain. Therefore, it is obvious that there might be few minutes delay in delivering the consignment. In the instant case, imposition of tax was made by the Adjudicating Authority within 40 minutes from the expiry of E-Way Bill. It is submitted by the learned Government Advocate that M/S. Satyam Shivam Papers Pvt. Ltd (supra) is not at all relevant under the facts and circumstances of this case and since Ashok Kumar Sureka is before the Hon'ble Supreme Court, no final order should be passed in the instant writ petition. Having heard the learned Counsels for the parties and on careful perusal of the materials on record as well as the relevant rules, it is found Rule 138 of the CGST Rule 2017 clearly provides that the validity of the E-Way Bil....