2024 (1) TMI 565 - HC - GST

Penalty proceedings taken out under Section 129 of the GST Act - petitioner not in possession of a valid E-Way Bill while transporting the goods - HELD THAT - The E-Way Bill is a mandatory requirement under Rule 138A of the GST Rules. Transporting the goods without possession in the absence of E-Way Bill constitutes a contravention of the provisions of the GST Act. The authorities have further found that the E-Way Bill which was later produced was infact generated after the interception of the vehicle by the revenue authority. The said E-Way Bill was rejected as it was found to be an attempt to post facto rationalize the illicit transportation of goods. The aforesaid findings have not been assailed before the initial authority in the show cause notice or in the memo of appeal or even in the writ petition. The writ petition (tax) is dismissed.

Summary

The High Court of Allahabad dismissed the writ petition filed by the petitioner challenging a penalty imposed under Section 129 of the GST Act for transporting goods without a valid E-Way Bill. The authorities found that the E-Way Bill produced later was generated after interception of the vehicle and was considered an attempt to rationalize illicit transportation. The petition was dismissed as the findings were not challenged before the authorities.