9911796707
TMI Blog2022 (12) TMI 1538X X X X Extracts X X X X X X X X Extracts X X X X ..... r. The learned single Judge distinguished the judgment of the Division Bench in Ranjilal Damodaran v. Assistant State Tax Officer and another [ 2020 (11) TMI 831 - KERALA HIGH COURT] with that of Satyam Shivam's case cited [ 2021 (6) TMI 378 - TELANGANA HIGH COURT] and held that the imposition of major penalty for travelling with expired E Way Bill was not justified. Moreover, in Ext.P3, there is no finding that there was an attempt to evade tax. The learned single Judge has quashed Ext.P3 which imposed a major penalty along with the demand of IGST and directed only reconsideration of the amount of penalty to be imposed on the petitioner. It is not inclined to interfere with the discretion exercised by the learned single Judge in remitt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 67 dated 3.7.2019. The vehicle was detained by the officials of the department as the E Way Bill expired on 8.7.2019 and the interception was on 9.7.2019 at 12.20 p.m. Ext.P3 order was passed imposing a penalty of Rs.5,20,017/- along with IGST of Rs.5,24,017 under Section 129(1)(a) of the IGST/CGST Act, 2017 and directed payment of the amounts not later than 15 days on receipt of the order. 3. The petitioner preferred Ext.P4 appeal against Ext.P3 order. The contention raised by the counsel for the petitioner is that there was no warrant for the imposition of any penalty on the petitioner as there was no suppression or evasion of tax. The E Way Bill was valid up to 11.59 p.m. on 8.7.2019 and the vehicle was intercepted on the very next day. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot invoke the jurisdiction of this Court under Article 226 of the Constitution of India. 6. The learned counsel for the respondent on the other hand argued that the E Way Bill was valid up to 11.59 on 08.07.2019 and the vehicle was intercepted at 12.20 a.m as per Ext.P1 and 12.20 p.m., as per Ext.P3. Whatever it be, the vehicle was intercepted within 24 hours from the expiry of the E Way Bill. The goods were accompanied by an invoice and also the E Way Bill. Moreover, the only reason in Ext.P3 for imposing a penalty is that the books of accounts or documents were not produced for verification as directed by the Tax Officer. The learned single Judge distinguished the judgment of the Division Bench in Ranjilal Damodaran v. Assistant Stat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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