Order Date –  04 July 2025

Parties: Jageswar Saw Vs Deputy Commissioner of Revenue & Ors.

Facts –

• The Petitioner, Jageswar Saw, has transported a JCB machine, which was intercepted while in transit from Jharkhand to Shillong, Meghalaya on the ground that the e-way bill incorrectly showed the petitioner  as an unregistered person (URP) and the delivery challan was signed by the driver, not by an authorized signatory.
• The goods and conveyance were detained due to contravention of section 129 of The West Bengal Goods and Services Tax Act, 2017 and demand raised upon the petitioner.

Issue –

• Whether declaring a registered supplier as an unregistered person in the e-way bill and delivery challan amounts to a contravention under GST Act?

Order –

• The Single Bench of Hon’ble High Court observed that it is clearly stated that Umesh Kumar Yadav was only the driver of the vehicle and the machine belonged to the petitioner. Nowhere in the letter has the driver been referred to as the authorized signatory/representative of the petitioner. It is said that the driver was only carrying the machine on his behalf and was in no way responsible for the same. Therefore, the authority has rightly held that the consignment was not accompanied by valid documents.
• The orders impugned were passed upon consideration of the submission made on behalf of the petitioner. The appellate authority, in affirming the order of the adjudicating authority, has dealt with entire issue elaborately and has passed a reasoned order which, does not call for interference. With regard to the issue of mensrea, it is not in dispute that in a case of wilful or deliberate violation of the law in order to evade tax, there is no liability to establish mensrea.
• Hence the writ petition dismissed.