M/S Bright Road Logistics vs. State Of Haryana And Ors
Held
The Court held that the attempt to reuse old e-way bills and tax invoices implied an intention to evade tax, making the proceedings under Sections 129 and 130 of the CGST Act valid. The appellate authority's order upholding these proceedings was also deemed correct.
Facts
A consignment of goods was intercepted and detained by GST authorities. The driver presented invoices and e-way bills that were dated earlier and from a different location than where the goods were allegedly loaded, suggesting an attempt to evade tax. The goods and conveyance were subsequently ordered to be confiscated and released upon payment of tax, penalty, and fine.
Key Issues
Whether the authorities had the power to seize goods and impose penalties under the GST Act, and whether the actions taken were justified given the evidence of attempted tax evasion.
Sections Cited
Section 130, Section 129, Section 68(3), Section 20, Section 107(2)
AI-generated summary — verify with the full judgment below
2023:PHHC:103581-DB CWP-2490-2019 (O&M) 1
IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH
Sr. No.205 CWP-2490-2019 (O&M)
Reserved on : 06.07.2023
Pronounced on: 09.08.2023
M/s Bright Road Logistics
..... Petitioner
VERSUS
State of Haryana and others
..... Respondents
CORAM: HON’BLE MR. JUSTICE G.S. SANDHAWALIA
HON’BLE MS. JUSTICE HARPREET KAUR JEEWAN
Present: Mr. Keane Sardhina, Advocate and Mr. Sumit Saini, Advocate, for the petitioner.
Mr. Arun Beniwal, DAG, Haryana. *****
HARPREET KAUR JEEWAN, J.
The present writ petition under Article 226/227 of the Constitution of India has been filed impugning the order dated 26.11.2018 (Annexure P-1) passed by the First Appellate Authority, State-GST, Haryana, whereby the order dated 12.06.2018 (Annexure P-34) passed by the Assistant Excise & Taxation Officer (Enforcement)-cum-Proper Officer of State Tax, Gurugram (North), under Section 130 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the ‘
The judgment continues below.
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