Invalid Rejection: Appeal Upheld as Vehicle Breakdown Results in New E-way Bill Post Interception.

Court Name : Calcutta High Court

Parties : OFB Tech Private Limited Vs State of West Bengal

Decision Date : 24 January 2023

Judgement ref : WPA 1271 of 2023

PA 1271 of 2023

M/s. OFB Tech Private Limited

Vs

State of West Bengal & Ors.

Mr. Vinay Kr. Shraff,

Ms. Priya Sarah Paul

Ms. Priyanka Sharma

... For the Petitioner.

Mr. A. Ray, Ld. GP.,

Mr. T. M. Siddiqui,

Mr. N. Chatterjee,

Mr. V. Kothari

... For the State.

Heard learned Advocates appearing for the parties.

By this writ petition, petitioner has challenged the

impugned order of the Appellate Authority under

WBGST Act, dated 12th September, 2022, dismissing

the appeal of the petitioner and confirming the order in

original dated 17th December, 2021 imposing penalty

and tax under 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 petitioner was carrying the goods

in question having valid e-way bill generated on 7th

December, 2021 and was valid till 10th December,

2021 and 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, e-way bill was very much valid and had not

expired. Thereafter, arrangement was made for

another vehicle in which the very same goods in

question was shifted. It is the case of the petitioner

that at the time of interception of the second vehicle in

question in which the same goods in question was

shifted it was not having any e-way bill but

immediately within three minutes after interception of

the second vehicle in question new e-way bill was

generated and explanation by the petitioner for

generation of the new e-way bill in connection with the

second vehicle in question is that it could not

anticipate the registration number of the vehicle for

which as per rule e-way bill has to be generated and

immediately after loading of the very same goods in

question it generated the fresh e-way bill relating to

the said vehicle though it was done within three

minutes after interception of the same.

Considering the facts and circumstances of the

case as appears from record and submission of the

parties and on perusal of the impugned order of the

Appellate Authority, I am of the view that the case of

the petitioner as made out in this with petition

regarding the break down of the vehicle in question

and generation of new e-way bill generated in respect

of the same goods in question within three minutes

after the interception of the vehicle in question by the

respondents, has not been properly considered by the

Appellate Authority for rejection and dismissal of the

appeal on this ground is too much technical in this

case as appears to this court from the facts and

circumstances of the case.

Accordingly, the impugned order dated 12th

September, 2022 along with the rectification order

dated 16th November, 2022 are set aside and the

matter is remanded back to the Appellate Authority

concerned to pass a fresh speaking order in

accordance with law after giving an opportunity of

hearing to the petitioner or its authorised

representative and after taking into consideration the

observation made in this order on the issue raised by

the petitioner, within a period of 12 weeks from the

date of communication of this order.

With this observation and direction, this writ

petition being WPA 1271 of 2023 is disposed of.

( Md. Nizamuddin, J. )