9911796707
TMI Blog2023 (6) TMI 1231X X X X Extracts X X X X X X X X Extracts X X X X ..... s the requirement under Section 129 of the Act. However, that the mistake committed by the appellants in not renewing the earlier e-Way Bill which expired on 18.03.2022 the appellants should be put on terms. The appeal as well as the writ petition are allowed and the order of penalty passed by the adjudicating authority as affirmed by the appellate authority are set aside and modified with the direction to the appellants to pay a penalty of Rs.50,000/- which will include both CGST and WBGST instead of 200% penalty as imposed by the authorities. - ( T. S. SIVAGNANAM ) CHIEF JUSTICE And JUSTICE ( UDAY KUMAR ) Mr. Vinay Kr. Shraff, Mr. Jitesh Sah ..for the Appellants Md. T. M. Siddiqui ..for the State ORDER 1. This i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pired on 18.03.2022. 7. This in our opinion the appellants should have done since the goods were sold in transit. Therefore, we are of the view that there is a violation had committed by the appellants but the violation is not as grave enough to call for imposition of penalty at the rate of 200%. Since on the date when the vehicle was intercepted the goods were covered by a valid e- Way Bill which satisfies the requirement under Section 129 of the Act. However, that the mistake committed by the appellants in not renewing the earlier e-Way Bill which expired on 18.03.2022 the appellants should be put on terms. 8. For the above reasons, the appeal as well as the writ petition are allowed and the order of penalty passed by the adjudicati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the order dated 16th June, 2023 shall be substituted with the following paragraph:- 8. For the above reasons, the appeal as well as the writ petition are allowed and the order of penalty passed by the adjudicating authority as affirmed by the appellate authority are set aside and modified with the direction to the appellants to pay a penalty of Rs.50,000/- which will include both CGST and WBGST instead of 200% penalty as imposed by the authorities. The appellants are entitled to adjust a sum of Rs.50,000/- from the amount already paid i.e. Rs.4,95,945/- and after such adjustment, the remaining penalty amount collected from the appellants shall be refunded to the appellants within a period of three weeks from the date of receipt of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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