TaxTMI 
TaxTMI 
2025 (8) TMI 466
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....e learned Single Bench held that there is no scope for passing any interim order and directed affidavit-in-opposition to be filed. 2. Since the issue involved in this appeal as well as in the writ petition lies in a narrow campus, with the consent of the learned advocates appearing on behalf of either side, this appeal along with the writ petition i.e. WPA 3188 of 2025 is taken up for hearing and disposed of by this common judgment and order. 3. The appellants filed the writ petition challenging the order passed by the appellate authority dated November 22, 2024 under Section 107 of the WBGST/CGST Act, 2017(for brevity "the Act"). By the said order, the appellate authority confirmed the penalty imposed on the appellants i.e. Rs. 7,31,....
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....h 28, 2024 and the goods were transported from the State of Manipur to Raiganj in the State of West Bengal covering a distance of 1095 kms. Sub-rule (10) of Rule 138 deals with the validity period of the e-way bill, which is being generated by the transporter/owner of the goods. The second proviso under sub-rule (10) of Rule 138 states that provided further that where, under circumstances of an exceptional nature, including trans-shipment, the goods cannot be transported within the validity period of the e-way bill, the transporter may extend the validity period after updating the details in Part B of FORM GST EWB-01, if required. The fourth proviso states that provided also that the validity of the e-way bill may be extended within eight h....
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....ain facts before the authorities stating that the highway was blocked due to political rally and the visit of the Hon'ble Chief Minister post-cyclone in Jalpaiguri District where relief material was distributed to the general public of the area and therefore, the vehicle had to be diverted and this caused the delay and it is stated that the driver was not fully conversant that the e-way bill has to be extended, more particularly, when the vehicle had to cover only a distance of about 90 kms. to reach the destination. The copy of the weather report generated from the website of the Meteorological department has also been produced to justify the stand taken by the appellants that due to inclement weather and other conditions, the vehicle coul....
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....ity. However, we will take note of the attending circumstances, which appeared to have prevented the appellants from getting the e-way bill valid within the eight hours. However, for the default committed by the appellants, which resulted in the movement of the goods without a valid e-way bill on April 4, 2025 up to 3.10 p.m. would definitely warrant a notional penalty and not penalty @ 200 per cent. 9. In the result, the appeal as well as the writ petition is allowed and the orders passed by the appellant authority and original authority levying penalty on the appellants @ 200 per cent is set aside and the penalty is reduced to Rs. 25,000/- 10. The appellants having already remitted the entire penalty amount, the parties are directed....