The Calcutta High Court, the mismatch in the e-way bill is a question of fact and for that Writ, Jurisdiction could not be summoned.
For the petitioner Mr. Vinay Kr. Shraff, Ms Priya Sarah Paul & Mr Kaushal Agarwal emerged and Mr Anirban Ray, govt pleader Mr T.M. Siddiqui, Mr D. Ghosh & Mr V. Kothari appeared for the State.
The applicant, Md. Yusuf has opposed the impugned order issued via the respondent GST authority, under Section 129(1) of the CGST Act and WBGST Act, 2017 on 10th August 2022.
Physical verification of goods incurred and 312 cubic feet of team-sawn timber would be revealed more than what has been shown in the GST e-way bill and invoice. A physical check specifies that the measurement information (length, breadth, and height) of the teak-sawn timber is not in coherence with the dimensions slip yielded via the driver.
On the finish of the physical verification dated 10/08/2022 mentioned that the vehicle carries a separate consignment of “Teak Sawn Timber” that differs in size, shape, and quantity with respect to that specified in the submitted tax invoice, e-way bill, and Certificate of Forest Department.
The question of fact regarding registration of the “Teak Sawn Timber” not calculating with the statement made in the E-way bill and GST invoices does not get exercised through a writ petition.
Md. Nizamuddin, during dismissing the writ petition the justice, ruled that the same could not be measured as finding the fact and verification authority on transporting the goods in question held that the applicant to plea under Section 107 of the Act when he does not get satisfied with the cause specified for the detention of the goods in question, the given order under Section 129(1) of the Act.
