Form No. J.(2)

Item No.4

Pallab/KS AR(Ct.)

IN THE HIGH COURT OF JUDICATURE AT CALCUTTA

CIVIL APPELLATE JURISDICTION

APPELLATE SIDE

HEARD ON: 09.09.2025

DELIVERED ON: 09.09.2025

CORAM:

THE HON’BLE CHIEF JUSTICE T.S. SIVAGNANAM

AND

THE HON’BLE JUSTICE CHAITALI CHATTERJEE (DAS)

M.A.T. 1847 of 2024

With

I.A. No. CAN 1 of 2025

Hindusthan Biri Leaves & Anr.

Versus

Assistant Commissioner of State Tax, Bureau of Investigation, Durgapur

Zone & Ors.

With

W.P.A. 8453 of 2024

Hindusthan Biri Leaves & Anr.

Versus

Assistant Commissioner of State Tax, Bureau of Investigation, Durgapur

Zone & Ors.

Appearance:-

Mr. Anil Kumar Duggar Mr. Rajarshi Chatterjee

……….For the Appellants

Mr. Saptak Sanyal ……..For the respondents

(Judgment of the Court was delivered by T.S. SIVAGNANAM, C.J.)

1. This intra-Court appeal by the writ petitioners is directed against the order

passed by the learned Single Bench dated 8th April, 2024 in W.P.A. 8453 of 2024 holding that there is no scope for passing any interim order and the matter requires affidavits to be filed for final adjudication. Accordingly, directions were issued for filing affidavits. The appellants have filed this intra-Court appeal contending that the scope of the writ petitioners is very narrow and there are several decisions of the Hon’ble Supreme Court and

this Court, wherein orders imposing penalty under Section 129 of the C.G.S.T./W.B.G.S.T. Act were put to challenge and they were set aside as the only ground was that the e-way bill had expired. Therefore, it is submitted that the writ petition and the appeal may be disposed of by this common judgment and order.

2. We have heard the heard the submissions of the learned advocate appearing for the respondents on the above submission.

3. With the consent of the learned advocates on either side, the writ petition as well as this appeal are disposed of by this common judgment and order.

4. The appellants had filed the writ petition challenging the order passed by the Senior Joint Commissioner, State Tax, Berhampore Circle, Murshidabad under Section 129(1), Section 129(3) read with Section 68(3) of the West Bengal Goods and Services Tax Act, 2017 read with the relevant provisions of the Central/Union Territory Goods and Services Tax Act, 2017, Integrated Goods and Services Tax Act, 2017 and Goods and Services (Compensation to States) Act, 2017 and the Rules made thereunder.

5. The assessee is a partnership firm engaged in the trading business of Biri (kendu leaves). They had placed an order with M/s. Shakti Swaroop Enterprise at Chhattisgarh and the supplier had submitted 329 bags of the said leaves and raised Invoice No.03/22-23 dated 21st July, 2022 on the appellants and the goods were loaded in a vehicle bearing Registration No.CG04HC9111 and the goods were to be delivered to the appellants at Krishnanagar, West Bengal. The vendor generated e-way bill No.8412 4104 1229, which was valid upto 27th July, 2022. The vehicle was intercepted by the authority on 29th July, 2022 at about 1:05 a.m. noting that the e-way bill had expired in the midnight of 27th July, 2022 and the goods were sought to be confiscated. The show-cause notice was issued and the appellants appeared before the authority and contended that since the goods were perishable, without prejudice to the rights and contentions, they had paid the penalty and the goods may be released. After the goods were released, the appeal was preferred before the appellate authority. Various grounds have been raised and reliance was placed on the various decisions of the Courts, which have held that when the goods could not be delivered within validity period of e-way bill because of traffic blockage and while detaining the goods, the GST officer kept the same in the house of his relative instead of a designated place. Additional cost was imposed on the authority in view of the harassment faced by the assessee. In this regard, reliance was placed on the decision of the Hon’ble Supreme Court in Assistant Commissioner (ST) Vs. Satyam Shiva