Discrepancy in E-Way Bill is a 'Question of Fact', Writ Jurisdiction cannot be Invoked: Calcutta HC [Read Order]

The Calcutta High Court held that the discrepancy in the e-way bill which is a question of fact and for that Writ Jurisdiction cannot be invoked.

Mr Vinay Kr. Shraff, Ms Priya Sarah Paul & Mr Kaushal Agarwal appeared for the petitioner and Mr Anirban Ray, govt pleader Mr T.M. Siddiqui, Mr D. Ghosh & Mr V. Kothari appeared for the State.

The petitioner, Md. Yusuf has challenged the impugned order passed by the respondent GST authority, under Section 129(1) of the CGST Act and WBGST Act, 2017 dated 10th August 2022.

The Physical verification of goods was made and 312 cubic feet of team-sawn timber has been found more than what has been declared in the e-way bill and invoice. Physical checking also reveals that the measurement details (length, breadth and height) of the teak-sawn timber are not in coherence with the measurement slip produced by the driver.

On completion of physical verification on 10.08.2022 unfolds that the vehicle was carrying a separate consignment of “Teak Sawn Timber” which is different in size, shape and quantity from that mentioned in the submitted tax invoice, e-way bill and Certificate of Forest Department.

It was observed that the question of fact about registration of the “Teak Sawn Timber” not tallying with the declaration made in the E-way bill and invoices can’t exercise through a writ petition.

Md. Nizamuddin, Justice while dismissing the writ petition, held that it cannot act as a fact-finding and verification authority over transporting the goods in question and ordered the petitioner to appeal before under Section 107 of the Act if he is not satisfied with the reasons given for detention of the goods in question and the order passed under Section 129(1) of the Act.

To Read the full text of the Order CLICK HERE

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