Order Date – 21 July 2023

Parties: Khadim India Limited Vs Assistant Commissioner, State Tax, Bureau of Investigation  South Bengal & Ors.

Facts – 

• The Petitioner, Khadim India Limited, was transporting goods and the goods along with vehicle was detained by the revenue when it was hardly 30 kilometres away to reach the destination, on the ground that e-way bill had expired and also imposing penalty.
• The appellant preferred an intra-Court appeal and the court directed to release the goods along with vehicle on furnishing a bond to the satisfaction of the respondent authorities in the appropriate forum to secure imposition of penalty, which was proposed in the show-cause notice.
• The goods have been released and the show-cause notice was adjudicated by the authority and an order has been passed confirming the proposal in the show-cause notice, imposing penalty.

Issue – 

• Whether the appeal can be rejected due to non supply of certified copy of the order?

Order – 

• The Divisional Bench of Hon’ble High Court observed that judgment in the case of Progressive Metals Pvt. Ltd. is relied on by the appellant to show that the factual position in the said case was also more or less identical to the facts of the case on hand and the Court took note of the bona fides of the concerned appellant and thereafter granted relief.
• It was hold that “the third proviso states that the validity of e-way bill may be extended within 8 hours from the time of its expiry. Thus, the rules give certain latitude and therefore, the conduct of the transporter is required to be examined bearing in mind that the rule itself provides for extension of the validity period of the e-way bill and the transporter has been given a latitude of 8 hours to seek for such extension.”
• In light of the above, the appellant should file a statutory appeal and the appellate authority should consider the appeal petition both on facts as well as on law and after affording an opportunity of personal hearing to the authorised representative of the appellant, a reasoned decision shall be rendered on merits and in accordance with law.
• Since the appellant has already paid the entire penalty and has also furnished a bond for release of the goods, no pre-deposit shall be demanded from the appellant by the appellate authority for entertaining and hearing the appeal.
• The writ petition disposed of.