2023 (11) TMI 1293 - HC - GST

Detention of the petitioner s vehicle along with goods - levnon-updation of Part-B of the e-waybill - HELD THAT - The impugned order of penalty which does not contain any cogent reason and the same is non-speaking order. Since it appears that violation of non-updating of Form-B is due to genuine difficulty and there was no intention of evasion of any tax and the formality of updating the Form-B was complied immediately within two minutes of interception of vehicle in question, imposition of penalty of Rs.8,71,074/- is very harsh, in the exceptional facts and circumstances of the case as recorded hereinabove, penalty of Rs.50,000/- will be justifiable. Petition disposed off.

Summary

The Calcutta High Court heard a writ petition challenging the detention of a vehicle and goods due to non-updation of Part-B of the e-waybill. The petitioner updated the form within two minutes of interception. The court found the penalty of Rs.8.71 lakh imposed by the respondent authority to be harsh and reduced it to Rs.50,000, considering the genuine difficulty faced by the petitioner. The writ petition WPA 25311 of 2023 is disposed of with this decision.