2023 (9) TMI 1235

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n Bhattacharyya Mr. Sougata Banerjee Ms. Stuti Bansal. For the State : Mr. Hirak Barman Mr. Bikramaditya Ghosh. For the Respondent No. 4 : Mr. Ratan Banik Mr. Biswaraj Agarwal Mr. Saptarshi Banik   Heard learned counsels for the parties. At the outset, it is submitted on behalf of the Commissioner of Central Goods and Service Tax, Siliguri Commissionerate being the 4th respondent ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... upon the petitioner for violation of Sections 68 and 129(1) of the Act. The order of penalty was carried in appeal by the petitioner and the appellate authority, by an order passed on 2nd June, 2023 dismissed the appeal primarily on the ground that the conveyance was found to be transporting goods without any e-way bill and tax invoice in contravention of Section 68 of the WBGST Act of 2017 co....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed since there was no occasion for generating the same prior to completion of loading of the vehicle and its weighment and transportation. Per contra, learned counsel for the State respondents submits that Form GST-MOV -II issued on 6th March, 2023 indicates that the vehicle was intercepted at the check post at Bhaktinagar and the e-way bill suggests that it had commenced movement from Manpari ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e authority. The appellate authority shall arrive at a decision as to whether the vehicle in question was in movement at the time of alleged interception of the same, thereby attracting the provisions laid down under Sections 68 and 129 of the Act of 2017. Accordingly, the writ petition is disposed directing the 2nd respondent to reconsider the appeal upon affording reasonable opportunity of he....