The Competent Authority of the Gujarat Goods and Services Tax Department had seized truck of the petitioner along with goods therein on ground that the e-way bill was not tendered for the goods in movement, bill amount was under invoice and LR was blank. He also passed a final order under section 129(3) imposing tax and penalty upon the petitioner.
The High Court of Gujarat vide R/Special Civil Application No. 11383 OF 2018 in the case of Vanrajbhai Hasmukhbhai Chauhan vs. State of Gujarat, dated July 30, 2018 stated that the petitioner is reported to be a habitual defaulter and tax evader and is found to be involved in at least 10 cases, wherein the petitioner was caught without e-way bills, the Court refuses to exercise discretion in favour of the petitioner. The modus operandi adopted by the petitioner is to transport the goods without e-way bill and as and when he is caught, and the truck is detained, he will make payment of tax and get the truck released.
So far as challenge to the impugned order passed under Section 129(3) of the Act is concerned, the same is appealable order and all the defences /contentions may be available to the petitioner as and when the appeal is preferred and the present petition deserves to be dismissed.
Citation: [2018] 97 taxmann.com 307 (Gujarat)