State Tax Officer Goods & Services Tax Vs Relay Express Pvt. Ltd. & Anr. (Calcutta High Court)
Calcutta High Court dismissed the review penalty as imposition of penalty for non-updation of Part-B of e-way bill rightly reduced to INR 50,000/- due to non-disclosure of cogent reasons.
Facts- The present review petition has been filed by the State respondents. Accordingly, attention is drawn of this Court to the judgment and order dated 29th November, 2023 submits that challenging the show-cause notice issued in GST MOV 07 and in GST DRC 01 dated 24th July, 2023, inter alia, including the order dated 30th July, 2023 passed in GST MOV 09 imposing penalty on the petitioner, the writ petition had been filed.
It is submitted that the Court while deciding the matter had proceeding on the premise that Part-B of the e-waybills in question had been updated within 2 minutes of interception of the vehicle in question, and accordingly was prompted to consider the order determining imposition of penalty of Rs.8,71,074/- as harsh and had thereby, taking note of such fact felt that the imposition of penalty of Rs.50,000/- would be justified.
Conclusion- Held that the Coordinate Bench of this Court by its order dated 29th November, 2023 had not only taken note of the factum of e-waybills being updated within two minutes of interception but had also taken note that by reasons of genuine difficulty, updating of part-B of the e-waybills was not complied with immediately. It also appears from the aforesaid order that this Court taking note of the factum of non-disclosure of cogent reasons in the impugned order and the same being a non- speaking order and also being harsh, in the facts of the said case had modified the order of penalty to Rs.50,000/-. Having regard to the aforesaid and taking note of the disclosure made in the writ petition, in my view, it is very difficult to conclude that the Court had passed the order by overlooking the factum of non-updation of the Part-B of the fourth e-waybill.
