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TMI Blog2023 (2) TMI 538X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent authority is lawfully permitted to impose penalty under Section 129 as well as the SGST as the goods were found to be detained in the territory of the State. The ratio laid down in M/s Hanuman Ganga Hydroprojects Private Limited [ 2022 (7) TMI 603 - CALCUTTA HIGH COURT ] are not applicable in the instant case as in that case it was held that This Court already held that there is no lack of bona fide on the part of the writ petitioner in the instant case for not extending the validity period of the E-Way bill within the short period of time. It is also not a case of willful attempt on the part of the writ petitioner to evade payment of tax - It is the admitted position that the petitioner has paid the amount of penalty levied b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jurisdiction of Jalpaiguri. The vehicle was intercepted by the State Tax Officer on 12th March, 2022 and on inspection it was found that E-Way bill in respect of the consignment had expired. Subsequently, the Assistant Commissioner, Bureau of Investigation Headquarter imposed SGST at the rate of Rs.2,58,804/- and penalty on SGST to the tune of Rs.7,18,900 and asked the petitioner to pay the said tax with penalty. In order to release the vehicle the petitioner had to pay tax and the vehicle, but preferred an appeal before the appellate authority. By an order dated 23rd August, 2022 the appeal was dismissed. Learned Advocate for the petitioner submits that validity of E-Way bill expired on the expiry of 9th March, 2022. The vehicle was int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Learned Advocate for the respondent, on the other hand, submits that if a vehicle with certain consignment is found in statutory condition for this together it is supposed under the GST Act that the said goods are presumed to be delivered within the territory of the state itself. In the instant case the petitioner s consignment was found lying within the territory of the state for more than three days. The E-Way bill had expired. The driver of the vehicle stated that the vehicle suffered a breakdown. In support of his contention he failed to produce proper document. The petitioner had the opportunity to extend the validity of the E-Way bill when the goods vehicle was allegedly had mechanical defect. The petitioner did not take any step ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ward for payment of such tax and penalty; (c) upon furnishing a security equivalent to the amount payable under clause (a) or clause (b) in such form and manner as may be prescribed: Provided that no such goods or conveyance shall be detained or seized without serving an order of detention or seizure on the person transporting the goods. (2) [***] (3) The proper officer detaining or seizing goods or conveyances shall issue a notice within seven days of such detention or seizure, specifying the penalty payable, and thereafter, pass an order within a period of seven days from the date of service of such notice, for payment of tax and penalty under clause (a) or clause (b) or clause (1). (4) [No penalty] shall be determi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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