Order Date – 03 March 2023

Parties: Abinash Kumar Singh Vs. The State of West Bengal & Ors.

Facts –

• The Petitioner, Abinash Kumar Singh, was transporting goods against an e-way bill which was generated on 23rd April, 2022. Despite of producing all necessary documents in connection with the consignment, the check post authority kept the vehicle waiting and deliberately did not issue gate pass permitting the vehicle to leave the check post.
• After the vehicle was released from Cooch Behar and was on the way to the final destination, the same was intercepted and being found that there wasn’t a valid e-way bill. A detention order was issued in Form GST MOV 06 and show cause notice issued in Form GST MOV 07 dated 5th May, 2022 in the name of the driver with a proposal for imposition of penalty.

Issue –

• Whether the detention of goods on expiry of e-way bill is valid?

Order –

• The Single Bench of the Hon’ble High Court observed that there is no provision to transport goods with an e-way bill which stood expired on the date of transportation. The interception and detention of goods without valid documents are permissible in law. The authority intercepting the vehicle in the course of movement is not supposed to appreciate the reasons as to why the vehicle was moving without a valid e-way bill.
• In case of statutory violations, the statutory consequential steps are required to be undertaken. The petitioner may or may not be directly responsible for the delay in issuance of the gate pass, but he is certainly at fault in transporting goods without a valid e-way bill.
• In view of the same, no relief can be granted to the petitioner in the instant case. The writ petition fails and is hereby dismissed.