A division bench of the High court of Tripura has set aside the levied penalty for the expiry of the GST e-way bills and sees that it would have lapsed in transit, and the taxpayer could not renew the same with the competent head.
The applicant contested, the vehicles that carry the goods of the applicant on which tax is levied have entered the state of Tripura after some days than expected. At the time, the validity of the GST e-way bills would lapse. But the vehicle carries the duty-paid goods and to evade duty there was no attempt.
The heads levy a new duty with a penalty.
For the applicant, Somik Deb, assisted by A. Baran furnished that the applicant would have bought two lots of mill machinery to get delivered in Agartala. For the stated purpose dated 2.02.2020, there was a generation of the Goods and services tax e-way bills valid up to 15.02.2020. However owing to the unforeseen situation, there was a delay in the movement of the said vehicles.
On the basis that GST e-way bills lapsed, GST heads levy a heavy duty including a penalty that is grossly illogical and dictatorial according to the applicant’s assertions.
He furnished the petition to the appellate authority however failed to succeed in making the case obtaining the unfavourable order.
K. De, Addl. G.A. appearing for the State-respondent furnished that the whole ‘e-Way bills’ system would now go online and that can get extended on time but was not extended.
The e-way bills would get lapsed at the time of transit the Bench of the Acting Chief Justice and Justice Arindam Lodh observed and the applicant could unable to ask for its renewal to the competent authority when the vehicle has entered the territory of the state of Tripura.
The order issued via Appellate authority was not only and proper and that would not be obligated to set aside, it opined.
The Tripura High court permitted the refund and stated that the applicant was qualified for all the relief along with the GST refund.
| Case Title | M/s Balaji Steel Rolling Mills Ltd VS The State of Tripura and ors |
| Citation | WP(C) NO.548 OF 2021 |
| Date | 03.01.2023 |
| Petitioner | Mr. S. Deb, Sr. Advocate Mr. K. Debnath, Advocate |
| Respondent | Mr. K. De, Addl. G.A |
| Tripura High Court | Read Order |
