In a recent case, the Calcutta High Court (HC) has held that a time-barred revision petition is not allowable without furnishing sufficient cause of Condonation.
Abinash Kumar Singh, the petitioner was transporting goods against an e-way bill which was generated on 23rd April 2022. The vehicle of the petitioner was checked at the Cooch Behar check post on 28th April 2022. The petitioner alleged that despite producing all necessary documents in connection with the consignment, the check post authority kept the vehicle waiting and deliberately did not issue a gate pass permitting the vehicle to leave the check post. The vehicle was ultimately issued a gate pass on 2nd May 2022, by which time, the e-way bill expired on 30th April 2022.
After the vehicle was found without having a valid e-way bill and a detention order was issued in Form GST MOV 06 in the name of the driver with a proposal for imposition of penalty under Section 129 of the West Bengal Goods and Services Tax Act, 2017.
The adjudicating authority not being satisfied with the reasons mentioned therein for transporting the goods without a valid e-way bill imposed a penalty upon the petitioner. On payment of the penalty amount, the vehicle of the petitioner was released.
It was contended that he ought not to be imposed the penalty amount as the petitioner was in no way responsible for the delay in issuing the gate pass at Cooch Behar. Had the gate pass been issued by the authority immediately upon verification of the documents, then the consignment could have been delivered within the validity period of the e-way bill.
Every transporter before the commencement of movement of goods exceeding the value of rupees fifty thousand is mandatorily required to furnish information relating to the goods electronically, on the common portal and the goods are required to be transported within the validity period as mentioned in the e-way bill. If for exceptional circumstances, the goods cannot be transported within the period mentioned in the e-way bill, then there is a provision for extending the validity period after updating the details in the portal.
It has been contended that the intention of the transporter whether or not to evade payment of tax is not the relevant consideration for the imposition of a penalty if the goods are found to be transported without a valid e-way bill. There is a provision in the Act for generating fresh e-way bills if, for any reason, the goods cannot be transported within the validity period of the said e-way bill.
Justice Amrita Sinha observed that the law prescribes the generation of fresh e-way bills for the transportation of goods if the same cannot be delivered on time. Further held that no relief can be granted to the petitioner since the appellate authority considered all the grounds raised by the petitioner in the appeal and passed an order applying the corresponding law. The said order is a perfectly reasoned one and does not call for any interference by the Court.
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