TaxTMI 
TaxTMI 
2023 (3) TMI 290
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..... Prayer has been made for setting aside the aforesaid orders with a direction for refund of the penalty amount. The e-way bill in question was generated on 10th June, 2022 and the same was valid upto 21st June, 2022. The vehicle number against which the e-way bill was generated was specifically mentioned therein. The goods which were being transported against the aforesaid e-way bill were intercepted on 19th June, 2022, from a different conveyance, not mentioned in the e-way bill. On demand, the person in charge of the goods and conveyance failed to produce any document in support of the said goods being transported by a different conveyance. As there was failure on the part of the person in charge to produce documents in support of the ....
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.... of the Act ought not to have been imposed. It has been submitted that fair opportunity was not provided to the petitioner either at the adjudication stage or before the appellate forum. The show cause reply was not considered properly and the same was an empty formality, mechanical in nature. The penalty was determined prior to the opportunity of hearing given to the petitioner which is contrary to the provision of Section 129(4) of the Act. It has been argued that instead of imposition of hefty penalty amount, the authority ought to have released the goods upon furnishing a security as per Section 129(1)(c) of the Act. The authority ought to have appreciated the reason for temporary shipment of the goods via a different conveyance and ou....
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....erms of the ratio laid down by the Hon'ble Supreme Court in the judgment passed in the matter of Guljag Industries vs. Commercial Tax Officer reported in (2007) 7 SCC 269 there is no question of proving of intention or of mens rea as the same is excluded from the category of essential element for imposing penalty. Penalty is attracted as soon as there is contravention of statutory obligations. Intention of parties committing such violation is wholly irrelevant. Reliance has also been placed on judgment delivered by this Court on 6th February, 2023 in WPA 190 of 2023 in Ashok and Sons (HUF) -vs- Joint Commissioner, State Tax, Office of the Senior Joint Commissioner, Siliguri Circle & Ors. I have heard the submissions made on behalf of both....
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....ted and loaded in a different vehicle without any e-way bill a statutory breach is committed, liable to be dealt with in accordance with the statute. There may be instances where, for illegal purpose, the goods are off loaded in the midway and taken to a different destination other than the one mentioned in the e-way bill. It is not for the authority to ascertain the reason as to why such action has been undertaken. There is no requirement in law to verify the reason for transporting goods in a vehicle without a proper e-way bill. The facts of Satyam Shivam (supra) and Ramji Jaiswal (supra) do not fit into the facts of the present case, and accordingly, the ratio laid down therein cannot be made applicable in the facts and circumstances o....