WEST BENGAL GOODS SERVICE TAX ACT, 2017

Section 129

Detention of good and Conveyance - E-Way bill not accompanied with goods - Conduct of assessee not examined by authority -

Goods of the assessee were intercepted on 15-9-2019 at about 8.35 a.m. and it was found the goods were not accompanied by the valid e-way bill. Assessee submitted that at 10.47 a.m., the e-way bill was generated and it was made known to the detaining authority. Notwithstanding that, the said authority seized the goods. Ultimately the order was passed imposing tax and penalty. Appeal filed before the first appellate authority, was rejected. Aggrieved by the order passed by appellate authority assessee had filed writ petition. Held: If the transaction is an export transaction, then no tax is leviable. Consequently, the conduct of the assessee could have been examined both by the adjudicating authority as well as by the appellate authority while imposing penalty under section 129 of the Act. On perusal of the order passed by the first appellate authority, it was found that such exercise was not done. Therefore, one more opportunity was granted to the assessee to show their bona fides.

REFERRED :

FAVOUR : In favour of assessee.

A.Y. :

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