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TMI Blog2025 (1) TMI 1364X X X X Extracts X X X X X X X X Extracts X X X X ..... of Pisi Suriya Singhpo of Arunachal Pradesh. Noticing the aforesaid discrepancy the adjudicating authority imposed penalty. There was no finding on the issue of mismatch between the e-way bill and the delivery challan vis-à-vis appellant's intention to evade tax. Given this situation, the adjudicating authority as a fact finding body was not precluded from going into the aforesaid issue. As per the E-way bill generated by the appellant, the consignor is one Pisi Suriya Singhpo of Arunachal Pradesh who is an unregistered person whereas the delivery challan subsequently placed on record was not signed by the consignor and was accompanied by a release letter issued by one M/s. B. G. Enterprise, a registered person under the GST Act. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... application being CAN 2 of 2024 is allowed. Re: MAT 108 of 2024 with CAN 1 of 2024. 4. Appellant has assailed the judgment and order dated 24thMay, 2024 passed by the Hon'ble Single Judge dismissing his challenge to the impugned order of penalty under Section 129 (3) of the West Bengal GST Act, 2017 imposing a penalty equal to 200% of tax payable i.e. Rs. 9,93,080/- only. Facts:- 5. The brief facts giving rise to the appeal are as follows:- 6. Officials of Bureau of Investigation, North Bengal Alipurduar had detained a JCB machine bearing registration mark No. NL01N8041 on 21.04.2023. On enquiry, the driver of the vehicle failed to produce any document in support of the transportation of goods loaded in the vehicle. Upon searching the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8. Accordingly, a case was registered with case No. APD/R/W/37/23-24 on 21.04.2023. Subsequently, a detention order dated 23.04.2023 was passed and show cause notice was issued upon the appellant. On 03.05.2023 an order of penalty confirming 200% tax came to be passed. The order was affirmed by appellate authority. In the meanwhile, the Petitioner submitted bank guarantee equal to a sum of penalty imposed and the detained goods and vehicle was released. 9. The Appellant assailed the order of the adjudicating authority as well as the Appellate Authority before this Court in WPA 85 of 2024. Vide Judgment dated 01.02.2024, the Hon'ble Single Judge remanded the matter for reconsideration. Pursuant to the said remand, respondent authority rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Daporijo, Arunachal Pradesh" issued by M/s. B.G. Enterprise, Arunachal Pradesh was placed on record. (c) It may be appropriate to note as per the E-way bill generated by the appellant's firm, the consigner was one Pisi Suriya Singhpo of Arunachal Pradesh, an unregistered person. However, delivery challan was issued by a different entity i.e. "B. G. Enterprise, Ghandhi Market, Daporijo, Arunachal Pradesh (GSTN 12B0RPG6791N1Z8"), a registered dealer. 13. Hence it is an admitted position that there were discrepancies in the E-way bill and the delivery chellan, i.e, the delivery challan subsequently submitted by the appellant does not match the E-way bill generated in favour of Pisi Suriya Singhpo of Arunachal Pradesh. Noticing the aforesa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l be taken at the earliest but positively within a period of eight weeks from the date of communication of this order." (emphasis supplied) 17. We do not find merit in the contentions raised by the appellant for the following reasons. i) In respect of the submission that the adjudicating authority travelled beyond the remand order, we note that in the earlier round of litigation, Hon'ble Single Judge had observed penalty had been imposed due to non-production of delivery challan only and there was no intention to evade tax. There was no finding on the issue of mismatch between the e-way bill and the delivery challan vis-à-vis appellant's intention to evade tax. Given this situation, the adjudicating authority as a fact finding ..... X X X X Extracts X X X X X X X X Extracts X X X X
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