Rejection of Appeal without Considering Break Down of Vehicle and Generation of New e-way Bill within Three Minutes is 'too technical': Calcutta HC 

The Calcutta High Court has held that rejection of the appeal without considering the breakdown of the vehicle and generation of a new e-way bill within three minutes is 'too technical'.

M/s. OFB Tech Private Limited, the petitioner has challenged the impugned order of the Appellate Authority under the West Bengal Goods and Service Tax Act (WBGST Act), which confirmed the order imposing penalty and tax under the relevant provision of the WBGST Act, on the ground that at the time of interception of the vehicle in question, it was not having e-way bill which was intercepted on 9th December 2021.

The case of the petitioner is that the petitioner was carrying the goods in question having a valid e-way bill generated on 7th December 2021 and was valid till  10th  December 2021 before the expiry of the e-way bill relating to the said vehicle in question, there was a break down of the same and it could not move and remained stationary and at the time when the break down took place, the e-way bill was very much valid and had not expired. Thereafter, the arrangement was made for another vehicle in which the very same goods in question were shifted.

It was stated that at the time of interception of the second vehicle in question in which the same goods in question were shifted, it was not having any e-way bill but immediately within three minutes after the interception of the second vehicle in question, the new e-way bill was generated.

Justice Md. Nizamuddin set aside the impugned order along with the rectification order and remanded the matter back to the Appellate Authority concerned to pass a fresh speaking order in accordance with the law after giving an opportunity of hearing to the petitioner.

To Read the full text of the Order CLICK HERE

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