Order Date – 03 March 2023

Parties: Asian Switchgear Private Limited Vs. State Tax Officer, Bureau of Investigation, North Bengal Headquarters & Ors.

Facts –

• The Petitioner, Asian Switchgear Private Limited, generated e-way bill on 10th June, 2022 and the same was valid upto 21st June, 2022. The goods which were being transported against the aforesaid e-way bill were intercepted on 19th June, 2022, from a different conveyance, not mentioned in the e-way bill.
• Petitioner contended that as the vehicle in which the goods were originally loaded for transportation and e-way bill generated suffered a break down in the course of journey, accordingly, the person in-charge had to arrange for a different conveyance for transporting the said 
  goods. 
• As the person in charge of the goods and conveyance failed to produce any document in support of the said goods being transported by a different conveyance, the goods were seized and later released on payment of penalty under Section 129(3) of the West Bengal Goods and Services Tax Act, 2017.

Issue –

• Whether the petitioner is eligible to refund of penalty paid under Section 129(3)?

Order –

• The Single Bench of Hon’ble High Court observed that the moment the goods are unloaded from the vehicle in respect of which e-way bill was generated and loaded in a different vehicle without any e-way bill a statutory breach is committed, liable to be dealt with in accordance with the statute.
• The goods cannot and ought not to be transferred from one vehicle to the other, far less, transported via a different vehicle, without obtaining a proper e-way bill. 
• It is not for the authority to ascertain the reason as to why such action has been undertaken. There is no requirement in law to verify the reason for transporting goods in a vehicle without a proper e-way bill. The Court is convinced that provision of Section 129 will be attracted in such a situation and has been rightly invoked by the authority.
• The writ petition dismissed.