E-way bill generated by taxpayer after interception of vehicle by officer cannot be treated genuine: High Court

FACTS:

Petitioner sold some goods on 10th March 2019. On the same day i.e. March 10, 2019 at 01:11 P.M., the respondent No.2 intercepted the vehicle and at 03:59 P.M. issued an order for physical verification/inspection of the conveyance, goods & documents on the ground that neither e-way bill nor any other document such as tax invoice, bill of supply, challan or bill of entry related to the goods in transit were produced before him at the time of interception.

After the issuance of order for physical verification/inspection of the conveyance, goods & documents, the documents related to the goods such as Tax Invoice and the e-way bill were produced before the respondent No. 2.

The said e-way bill was not accepted by the respondent No. 2 because it was generated after the interception took place. 

The show cause notice was issued to the petitioner.

Petitioner appeared before the authority and submitted his reply stating that due to non availability of computer operator, the e-way bill related to the goods in transit could not be generated at proper time but the same was generated later at 2:45 P.M. on March 10, 2019. He also stated that the invoice related to the goods could not be produced because it was handed over to the receiver firm before the interception took place.

Being dissatisfied with the reply of the petitioner, respondent no. 2 rejected his reply and passed the order of demand of tax and penalty dated March 14, 2019.

Aggrieved by the order dated March 14, 2019 passed by the respondent No. 2, the petitioner preferred a statutory appeal before the respondent No. 3.

The respondent No. 3, vide its order dated August 30, 2019, dismissed the appeal and upheld the order dated March 14, 2019, passed by the Respondent No. 2.

Aggrieved by the order dated August 30, 2019 passed by the Respondent No. 3, the petitioner has preferred the instant writ petition before this Court.

CONTENTIONS OF THE PETITIONER:

:

E-way Bill

:

Detention of Vehicle and Goods

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