9911796707
TMI Blog2022 (4) TMI 1542X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt declined to grant any interim order, though was inclined to entertain the writ petition and called for affidavits. The appellant being aggrieved by such order, has filed the present appeal. 2. With the consent of the learned counsels appearing on either side, the writ petition is taken up along with this appeal. The short issue involved in the case is whether 200% penalty could have been imposed in terms of section 129 of the WBGST Act, 2017. 3. The appellant was carrying goods, which were consigned to Larsen & Toubro Limited in West Bengal. The e-way bill generated on 7th May, 2022 at 3:46 PM was valid upto 8th May, 2022 11:59 P.M. The goods were shipped to the following address : Kankora, Near Shantiniketan Road, Trilokchandrapur, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any event, in terms of rule 138 of the WBGST Rules, if an e-way bill had expired, the transporter had 08 hours time to seek for extension of the time stipulated in the e-way bill. If that allowance is given, at the time when the vehicle along with the goods were intercepted, it was delayed by about 01 hour and 35 minutes. The particular details given in the e-way bill will show that the area Durgapur has also been mentioned. It is not disputed that the vehicle was within the Durgapur industrial belt though not at Panagarh. Thus, considering the peculiar facts and circumstances of the case and in the absence of any material produced by the revenue to doubt the bona fides of the appellant, we are of the view that penalty should not have been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -rule (10) provides that in circumstances of an exceptional nature including trans-shipment, the goods cannot be transported within the validity period of the e-way bill. The transporter may extend the validity period after updating the details in Part B of FORM GST EWB-01. 9. The third proviso states that the validity of e-way bill may be extended within 8 hours from the time of its expiry. Thus, the rules give certain latitude and therefore, the conduct of the transporter is required to be examined bearing in mind that the rule itself provides for extension of the validity period of the e-way bill and the transporter has been given a latitude of 8 hours to seek for such extension. 10. If that benefit is granted to the appellant, then th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
