Case Law Details
Balaji Steel Rolling Mills Ltd Vs State of Tripura (Tripura High court)
Petitioner submitted that the petitioner had purchased 2 lots of Mill Machineries. The same was loaded in 2 Nos of trucks which were to be delivered to the petitioner in Agartala. For the said purpose, on 02.02.2020, the ‘e-Way bills’ were generated which were valid upto 15.02.2020. But owing to some unforeseen circumstances, the movement of the said vehicles was delayed. The said vehicles reached Churaibari on 17.02.2020. On the ground that ‘e-Way bills’ have expired, the GST authorities have imposed heavy levy on duty with penalty.
Court is of the opinion that the ‘e-Way bills’ had expired during the transit and the petitioner was not in a position to ask for its renewal to the competent authority when the vehicle entered into the territory of the State of Tripura. In view of the said fact, this Court is of the opinion that the order dated 06.04.2021 passed by the Appellate Authority is not just and proper and the same is liable to be set aside.
FULL TEXT OF THE JUDGMENT/ORDER OF TRIPURA HIGH COURT
The case of the petitioner in this instant writ petition is that the vehicles carrying taxable goods of the petitioner entered the State of Tripura a few days later than anticipated and during which period, the validity of the ‘e-Way bills’ had expired. However, the vehicle was carrying duty-paid goods and there was no attempt to evade duty. Despite this, the authorities imposed fresh levy of duty with the penalty. The petitioner filed a writ petition bearing No. WP(C) No.179 of 2020, before this Court inter alia praying for releasing the seized goods in favour of the petitioner. On 03.09.2020, the same was disposed of in the following terms:-
Please become a Premium member. If you are already a Premium member, login here to access the full content.
