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TMI Blog2022 (12) TMI 710X X X X Extracts X X X X X X X X Extracts X X X X ..... in Example 2 that the expiry of E-way bill does not create any scope for evasion. Absent evasion, there can be no revenue loss. In the light of the narrative, discussion and dispositive reasoning thus far, on a demurrer, assuming there was no breakdown and assuming the portal was active, the maximum penalty would be Rs.5,000/- qua paragraph 10 of said Circular. In view of the circular, goods and truck directed to be releases on payment of Rs. 5000 as penalty. - Honourable Mr.Justice M.Sundar For the Petitioner : Mr.B.Raveendran For the Respondents : Mr.T.N.C.Kaushik Government Advocate [Taxes] ORDER This common order will now dispose of captioned main writ petition and captioned 'Writ Miscellaneous Petition' ['WMP'] thereat. 2. Mr.B.Raveendran, learned counsel for writ petitioner and Mr.T.N.C.Kaushik, learned Government Advocate (Taxes) on behalf of both the respondents are before this Court. 3. It is deemed appropriate to say that this order shall be read in conjunction with and in continuation of earlier proceedings made in the previous listings on 09.12.2022 and 12.12.2022, which read as follows: 'Proceedings made on 09. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n and detention, the portal was blocked and therefore, the extension of e-way bill could not be done though the writ petitioner had a good four hours from the time of detention. 7. Learned Revenue counsel brought to the notice of this Court an order dated 25.08.2022 made in W.P.Nos.18753 of 2022 and etc., batch and submitted that in cases of this nature, the owner of the consignment should come before the writ Court and not the transporter. On a perusal of the order, it comes to light that 25.08.2022 order made by a Hon'ble single Judge pertains to cases where the goods transported were not accompanied by documents, the documents accompanying the consignment were deficient and in another case there were alleged discrepancies in the e-way bill / documents and therefore this 25.08.2022 order made in TCI Freight Vs. The Assistant Commissioner and another is distinguishable on facts qua factual matrix of case on hand. In this regard, this Court deems it appropriate to remind itself of the celebrated Padma Sundara Rao case law [ Padma Sundara Rao Vs. State of Tamil Nadu reported in (2002) 3 SCC 533 ], more particularly paragraph 9 thereat, which reads as follows: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d making submissions in the presence of Mr.T.N.C.Kaushik, learned Additional Government Pleader (Taxes) and the matter was kept in the Admission Board for further hearing today. 2. To be noted, captioned writ petition has been filed assailing 'proceedings dated 02.12.2022, bearing reference GDN No.4554/22-23/OR No.4554/22-23' [hereinafter 'impugned proceedings' for the sake of convenience and clarity) made by the respondent. 3. The impugned proceedings have been made under Section 129(3) of 'The Central Goods and Services Tax Act, 2017' [hereinafter 'C-G ST Act' for the sake of convenience and clarity] read with 'The State/Union Territory Goods and Services Tax Act, 2017' [hereinafter 'State/Union Territory G ST Act' for the sake of convenience and Clarity] besides Section 20 of 'Integrated Goods and Services Tax Act, 2017' [hereinafter 'Integrated G T Act' for convenience]. 4. Short facts are that a truck bearing Registration No.TN28-AQ-9203 which was carrying a consignment of Angles from Gummidipoondi to Ranipet was intercepted in the wee hours i.e., at about 04.00 am at Walaja toll. After intercep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made in the setting of the facts of a particular case, said Lord Morris in Herrington v. British Railways Board [(1972) 2 WLR 537 : 1972 AC 877 (HL) [Sub nom British Railways Board v. Herrington, (1972) 1 All ER 749 (HL)]] . Circumstantial flexibility, one additional or different fact may make a world of difference between conclusions in two cases.' 8. Today, learned Revenue counsel submits that the respondent is the proper Officer qua the aforesaid proceedings and it passed an order yesterday for payment of penalty of Rs.6,76,764/-. 9. In the normal circumstances, the sequitur would have been the writ petition would have become infructuous but the order came to be made when the writ petition was being actively heard by this Court. However, Section 129(3) prescribes a time line of seven days from the date of service of notice specifying the penalty payable. Such notice was served on 02.12.2022 and therefore, the order came to be made yesterday. 10. As a one off cases, making it clear that this order will not serve as a precedent, considering the peculiar facts and circumstances and the trajectory the hearing has taken, writ petitioner is permitted to move an amen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of brevity, convenience and clarity] which pertains to enforcement of G ST and what has been described as 'a new approach' to be followed with effect from 01.06.2019. 12. Paragraph 10 of the said circular is relevant for case on hand and the same reads as follows: '10.CIRCUMSTANCES WHERE PENALTY UPTO Rs.5000/- PER ACT SHALL BE LEVIED: Where the movement of goods is accompanied by any one of the basic documents such as invoice or bill of supply or delivery challan or E-way bill as prescribed in Rule 55 A and 138 A of the TNGST Rules 2018, and in such cases where at least one of the basic documents, manifestly showing sufferance of tax in the particular transaction is available, a penalty of upto Rs.5000/- per act shall be levied so as to deter the recurrence of offence. The following are examples in this context: Example 1: Vehicles meant for a vehicle distributor are delivered at the stock yard/ godown/ branch; the transporter possesses the necessary tax invoice, but the E-way bill was generated for principal place of business/different place of business. In this case the CGST /SGST /IGST (if interstate supply) would have been suffered at t ..... 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