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TMI Blog2022 (9) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... ax, but also penalty. The petitioner needs to be given another chance to establish, as to why the subject goods did not reach their designated designation before the expiry of the e-way bill - matter is remanded to respondent no. 2, to take a fresh decision in the matter, after giving the petitioner due opportunity to produce relevant material/evidence to establish its case, that the delay in transporting the goods to their destination was on account of genuine reasons. Petition allowed by way of remand. - W.P.(C) 8585/2022 - - - Dated:- 23-8-2022 - HON'BLE MR JUSTICE RAJIV SHAKDHER AND HON'BLE MS JUSTICE TARA VITASTA GANJU Petitioner Through: Mr Rahul Gupta with Mr Rakesh Kumar, Advs. Respondent Through: Mr Anur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e-way bill had expired. 8. On record, we have two e-way bills. These are marked as Annexure P-1 and Annexure P-3, appended on pages 25 and 30 of the casefile respectively. 9. A comparison of the two e-way bills, even according to Mr Gautam Narayan, who appears for respondent nos.2 and 3, shows that the vehicles were changed. 9.1 The explanation given across the bar, was that since the earlier vehicle had broken down, another vehicle was requisitioned for transporting the goods. 10. It appears, that the petitioner did not ask for extension of time for completion of journey. Resultantly, when the vehicle was intercepted, it was found that the e-way bill generated had already expired. 11. It is on this account, that a show-caus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nces, we are of the view, that the petitioner needs to be given another chance to establish, as to why the subject goods did not reach their designated designation before the expiry of the e-way bill. 18. Accordingly, the impugned order dated 31.12.2021 passed by respondent no. 2 is set aside. 19. The matter is remanded to respondent no. 2, to take a fresh decision in the matter, after giving the petitioner due opportunity to produce relevant material/evidence to establish its case, that the delay in transporting the goods to their destination was on account of genuine reasons. 19.1 While carrying out this exercise, the concerned officer will also bear in mind, the provisions of section 126 of the CGST Act, which inter alia adverts ..... X X X X Extracts X X X X X X X X Extracts X X X X
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