Tractors And Farm Equipment Ltd. & Anr Vs Union of India & Ors (Gujarat High Court)
Gujarat High Court held that not providing seven days time for filing of reply against notice in Form GST MOV-07 and passing of the impugned order u/s. 129(3) of the CGST Act amounts to flagrant breach of principles of natural justice. Accordingly, writ allowed.
Facts- The petitioners are engaged in the business of manufacturing and sale of tractors. In the course of business, the petitioners were supplying two tractors from its depot in Gujarat to a customer located in Bhavnagar after generating tax invoices in its online SAP software and also generated the e-way bill with part A only. The petitioners had directed their transporter to generate Part B of the e-way bill, but the transporter faced technical glitches in the system and hence could not generate the same. The respondent No.5 intercepted the conveyance for physical verification on the ground that the e-way bill was not having part B. The goods were detained and the same was released on payment of tax and penalty.
The First Appellate Authority, however, by its order dated 02.08.2019 rejected the first appeal on the ground that the e-way bill is a mandatory document and in absence of complete e-way bill, containing both part A & B, the provisions of Sec.129(1) of the GST Act would be attracted and the petitioner would be liable to pay the tax and penalty as per the order passed in Form GST MOV-09. Being aggrieved, the petitioners have preferred this petition.
