TaxTMI 
TaxTMI 
2024 (5) TMI 114
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....ed four days had lapsed. 2. The learned writ court was of the view that the appellant though contended that the vehicle suffered a breakdown did not annexe supporting documents in the writ petition and merely contending that he had no intention to evade tax is not sufficient and if such contention is accepted transporting without a valid e-way bill will remain a piece of paper and a mere idle formality. 3. The following facts would be relevant for the disposal of this appeal. 4. The appellant is engaged in the business of trading of dehydrated coal tar and allied products. In the course of business, they procured goods for resale from Odisha among other suppliers. Tax invoice dated 02.09.2023 was issued by the vendor for supply of 22.17 MTS dehydrated coal tar on which applicable IGST at 18% was charged. The said tax invoice was duly incorporated in the e-way bill generated by the appellant and the goods were loaded in the vehicle on 02.09.2022. The transportation started on 03.09.2022 for onward delivery to the place of business at Liluah. 5. The case of the appellant is that the vehicle suffered breakdown during the course of its journey and on the date the vehicle was interc....
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....r which does not point out any other discurbancy upon verification of the goods. An order was passed under Section 129(3) of the Act on the same day namely 13.09.2022 levying penalty on the appellant for the same reason that the goods are not covered with valid documents. This was followed by an order of demand under Section 129(3) of the Act. Since the goods had to be moved, the appellant had made the payment of tax and penalty and a release order was passed by the Deputy Commissioner dated 13.09.2022. Aggrieved by the imposition of tax and penalty, appeal was preferred to the Senior Joint Commissioner, Bally Circle West Bengal, the appellate authority. Written submissions were also made before the appellate authority. On 08.11.2023, the appeal was dismissed. Aggrieved by the same, the appellant filed a writ petition which has been dismissed by the impugned order. 8. We have heard Mr. Rajeev Kumar Agarwal assisted by Mr. Rajarshi Chatterjee, Mr. Sanjay Dixit and Mr. Siddharth Agarwal, learned advocates appearing for the appellant and Mr. T.M. Siddiqui and Mr. T. Chakraborty learned advocates appearing for the State. 9. The following facts appear to be not in dispute namely an e-....
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....akdown after it crossed Balibhasa toll plaza and the vehicle could start its journey only on 07.09.2022. 13. The learned Government Counsel is right in his submissions that it does not take much effort for extending or re-validating the e-way bill and the appellant as well as transporter are well aware of the procedure and such extension of the e-way bill can be obtained by using the mobile phone. 14. The appellant would contend that after the vehicle was repaired, it started its journey and reached Debra toll plaza on 07.09.2022 at 9:57 PM. Admittedly on the said date, the e-way bill had expired. Once again, the vehicle is said to have suffered a breakdown and after the vehicle was repaired it reached Dhulagarh toll plaza on 08.09.2022 at 9:12 AM. After reaching the said toll plaza, the vehicle got stuck in a hole and the services of a crane had to be requisitioned to pull out the vehicle. The payment towards the crane higher charges has been established by producing the necessary payment receipt. It is thereafter the vehicle commenced its journey and on 09.09.2022 the entry was delayed on account of no entry restriction and when it entered Bally area on 10.09.2022 at 1:05 AM, t....
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....e to the appellant. However, considering the fact that the appellant had not been diligent in validating the e-way bill for four days, the appellant cannot be wholly exonerated. It is no doubt true that the statute provides for imposition of 200% penalty. 19. Rule 138 of the CGST Rules deals with the information to be furnished prior to commencement of movement of goods and generation of e-way bill. In terms of Sub Rule (10) of Rule 138, an e-way bill or a consolidated e-way bill generated under the rule shall be valid for the period mentioned in column 3 of the table below the said rule from the relevant date, for the distance, within the country, the goods have to be transported. The proviso states that the Commissioner may, on the recommendations of the council, by notification, extend the validity period of an e-way bill for certain categories of goods as may be specified therein. 20. The second proviso states that provided further that where under circumstances of an exceptional nature including transhipment, the goods cannot be transported within the validity period of the e-way bill, the transporter may extend the validity period after obtaining the details in Part B of Fo....