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The State alone remains responsible for not providing smooth passage of traffic (SC). |
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The State alone remains responsible for not providing smooth passage of traffic (SC). |
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The State alone remains responsible for not providing smooth passage of traffic (SC). Other judgments considered on issue of e-way bill. Nature of case of Satyam Shivam Papers P. Ltd: In this case due to Road Blockage/ bandh supplier could not deliver goods within validity period. There was no attempt to sell goods also. The officer seized goods and imposed tax and penalty for alleged evasion of tax. Goods were detained and stored at a place of relative of officer. Explanation given by supplier was not considered and conclusion was drawn of tax avoidance. Supplier had to approach High Court where he got relief which was confirmed by the Supreme Court. The Supreme Court further enhanced costs payable by erring officer. On the issue of tax, penalty and costs author has written another article which will hopefully webhosted soon. E-waybills: Law relating to E-way bills have been strengthened and period prescribed for validity of E-way bill has been reduced. Quick and stringent action is required to increase validity of E-way bills in case of need. There can be several reasons for delay including related to traffic jams, disturbance, accident, vehicles going out of order, problem with drivers and many type of other logistic problems. Although during last ten years transportation has been smoothened to a great extent by improved infrastructure and use of advanced technologies, still there remain many contingencies, causing problem and delays. This article: In this article an incidental issue and observation of the Supreme Court is considered which can be considered as law about responsibility of State to ensure free movement of traffic. In case due to unresolved problems, delay in resolving problem if there is delay in delivery and E-way bill lapses, the State is also responsible. However, the concerned parties ( supplier, Buyer , transporter) must show their due diligence, own negligence cannot be shifted on state. In any case to hold the state responsible is not easy as it always involves litigation, delays and heavy costs. Therefore parties to transactions must be sincere and active to comply with law, and in case of problem to take corrective action to keep matter within four corner of law. From judgment on issue of traffic problems causing delay in delivery: Relevant portion with highlights added: “Upon our having made these observations, learned counsel for the petitioners has attempted to submit that the questions of law in this case, as regards the operation and effect of Section 129 of Telangana Goods and Services Tax Act, 2017 and violation by the writ petitioner, may be kept open. The submissions sought to be made do not give rise to even a question of fact what to say of a question of law. As noticed hereinabove, on the facts of this case, it has precisely been found that there was no intent on the part of the writ petitioner to evade tax and rather, the goods in question could not be taken to the destination within time for the reasons beyond the control of the writ petitioner. When the undeniable facts, including the traffic blockage due to agitation, are taken into consideration, the State alone remains responsible for not providing smooth passage of traffic. Having said so; having found no question of law being involved; and having found this petition itself being rather mis-conceived, we are constrained to enhance the amount of costs imposed in this matter by the High Court. Un quote: Therefore, it can be said that the Supreme Court has laid down law and rule that the State can be held responsible for not providing smoopth passage of traffic. Consideration is also involved: Various levies are collected for running vehicles, direct are road taxes, fees and cess in different forms in different areas, Vehicle registration fees, GST on supplies and services used in transport business etc. In fact all these levies are in nature of fees also. Although exact quantification and correlation between fees, cess, duty and service availed may not be applicable yet a part of levies are in nature of fees and a part is tax.. Therefore, the State can be held for many type of lapses causing loss of time, loss of life and other costs due to poor road conditions, and poor management of traffic due to any reason. Even in case of Bandh and agitation, the state is responsible to sort it out such problems quickly and to save public from incontinence and losses.
By: DEV KUMAR KOTHARI - January 28, 2022
Discussions to this article
Sir, Whether Mens rea is necessary u/s 129, GST Act for imposing penalty for any violation in regard to E-way Bill.
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