JUDGMENT :

T.S. Sivagnanam, J.

1. The unsuccessful writ petitioner is the appellant before us. The writ petition was filed challenging an order passed by the appellate authority under the provisions of the West Bengal Goods and Services Tax Act, 2017 dismissing the appeal filed by the appellant challenging the order passed by the adjudicating authority imposing penalty on the appellant on the ground that the e-way bill which was generated by the appellant had expired and at the time when the vehicle was intercepted four days had lapsed.

2. The learned writ court was of the view that the appellant though contended that the vehicle suffered a breakdown did not annexe supporting documents in the writ petition and merely contending that he had no intention to evade tax is not sufficient and if such contention is accepted transporting without a valid e-way bill will remain a piece of paper and a mere idle formality.

3. The following facts would be relevant for the disposal of this appeal.

4. The appellant is engaged in the business of trading of dehydrated coal tar and allied products. In the course of business, they procured goods for resale from Odisha among other suppliers. Tax invoice da