2018 (10) TMI 1389 - HC - GST

E-way bill - Goods did not reach destination within prescribed time on account of strike - constitutional validity of portions of Sections 129 and 130 of the Central Goods and Services Tax Rules - Held that - Prima facie we do not find the statutory provisions brought to our notice, its a situation of automatic imposition of tax and penalty at the rate of 100% on such tax. At this stage, we are not inclined to examine the vires of the statutory provisions. We would instead try to address the petitioners grievance within the statutory frame work. Let there be notice to the respondents returnable on 05.12.2018.

Summary

The petitioners challenged the constitutional validity of portions of Sections 129 and 130 of the Central Goods and Services Tax Rules due to goods not reaching destination on time because of a transporter's strike. The High Court did not find automatic imposition of tax and penalty appropriate and decided to address the petitioners' grievance within the statutory framework. Notice issued to respondents returnable on 05.12.2018.