Case Law Details
Transways India Transport Vs Joint Commissioner of Commercial Taxes (Appeals) (Karnataka High Court)
A lorry belonging to the petitioner was carrying four consignments out of which two consignments had to be delivered at Peenya Industrial area at Peenya, one consignment at new Kalasipalyam and another consignment at S. P. Road cross, Bengaluru. The driver of the lorry had to move towards Peenya Industrial Area from Doddaballapur. However, after reaching Hebbal, the driver of the lorry instead of taking a right turn and move towards Peenya Industrial Area, took a left turn and moved towards Bommasandra Industrial Area. The said vehicle was stopped and checked for documents at Jigani link road, Bommasandra Industrial area. The driver had necessary documents to drive the vehicle towards Peenya, S.P.Road and new kalasipalyam but not towards Bommasandra Industrial area. For the said reason, by considering that the goods were being moved without documents, the provisions of Rule 138A of the Central Goods and Services Tax Rules, 2017 and Section 129 of the Central Goods and Services Tax Act, 2017 have been invoked and penalty has been imposed by way of impugned order. Aggrieved by the same, the instant writ petition is filed.
learned AGA appearing for the respondents submits that given the facts and circumstances of the case, it goes to establish that the diversion was deliberate and was not a human error. He submits that the driver being from Tumkur could not have committed the said mistake and the vehicle was detained at Bommasandra Industrial area and he could not driven such a long distance without it being deliberate and the affidavit of the driver and the communication of the intended purchasers is an after thought. He further submits that as the vehicle did not move from Hebbal to Peenya Industrial area instead it moved towards Bommasandra Industrial area, it has to be considered that it was moving without valid documents. For the said reason, he prays for dismissal of the writ petition.
Admittedly, the driver of the vehicle was carrying required E-way bills and tax invoices to deliver goods to Peenya Industrial area, Kalasipalyam and S.P.Road. The driver instead of taking a right turn at Hebbal junction and move towards Peenya Industrial area, he has taken a left turn and has moved towards Bommasandra Industrial area. The incident has happened at late night. Given the facts and circumstances of the case, there may be chances of diversion that might have taken place due to human error and it cannot be definitely concluded that diversion was deliberate more so when the driver of the vehicle has filed an affidavit explaining the reasons and the intended purchasers have also confirmed that they were supposed to receive the said goods.
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