2024 (10) TMI 120

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....rder of the Appellate Authority. W.P(C)No.15498/2021 has been filed seeking direction to the 2nd respondent to release the goods belonging to the petitioner. 2. The petitioner generally supplies goods to his customers through courier service. According to the petitioner in the month of July 2021, the petitioner received orders for certain goods from various customers and the petitioner accordingly engaged the courier service that he normally uses for transporting the goods. It is submitted that the goods were accompanied by all documents as contemplated by the CGST/SGST Acts, including invoices, e-way bills etc. It is submitted that the vehicle in which the goods were being carried was intercepted by the authorities upon the allegation tha....

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....fact that the original vehicle met with an accident and the goods had to be loaded on to another vehicle for further carriage to the destination. It is submitted that since the petitioner was not aware of any of the aspects, including change of vehicle, the petitioner could not re-validate the e-way bill and such circumstances should not lead to imposition of penalty under Section 129 of the CGST/SGST Acts. 3. The learned counsel appearing for the petitioner also placed reliance on the judgment of this Court in J.P.Metals & Roofings v. Assistant Tax Officer and Others; 2024 SCC OnLine Ker 4951 in support of his contention. 4. The learned Senior Government Pleader refers to the counter affidavit filed in WP(C) No.7730 of 2022 to contend th....

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....onsidered by the authority. It is submitted that the matter has therefore to be reconsidered by the competent authorities. 6. Having heard the learned counsel for the petitioner and the learned Senior Government Pleader and having regard to the facts and circumstances of the case, I am of the opinion that the issues raised by the petitioner as reasons for the goods being transported in a vehicle other than the vehicle mentioned in the e-way bill and for the expiry of the e-way bill are matters that ought to have been considered by the competent authorities before imposing a penalty under Section 129 of the CGST/SGST Acts. If there was no attempt to evade tax and the discrepancies noted were on account of reasons beyond the control of the p....