Tax and Penalty could not be imposed without taking into consideration the documents which proves the vehicle has reached the destination location.

Case Details:

Issue- In the above case, the petitioner has challenged the impugned order passed by respondent authority alleging expired vehicle was in transit accompanied by expired E-way bill without taking into account the facts and documents which proves that the vehicle has reached the destination location within time and due to driver fallen asleep, the goods were not unloaded. The appeal was also made but the same was also rejected.

Held- It was held that Though, several contentions have been urged by both sides in support of their respective claims, a perusal of impugned orders passed by respondent Nos. l and 2 – Prescribed Authority and Appellate Authority clearly indicate that though the petitioner has contended that he has produced the documents relating to vehicle in question passing through Toll Plaza at Nelamangala at 3.54 p.m on 9-11-2018 itself, the said documents have not been adverted to, much less considered or appreciated by the respondents before passing the impugned orders. Under these circumstances, without expressing any opinion on the merit/demerit on the rival contentions and in order to give one more opportunity to the petitioner to produce the said documents at Annexures-L & M before the Prescribed Authority, to establish his claim that the vehicle and goods had reached the destination point on 9-11-2018 prior to expiry of the E-way bill at 11.59 p.m on 9-11-2018, I deem it just and proper to set aside the impugned orders and remit the matter back to respondent No. l – Prescribed Authority for re-consideration afresh in accordance with law after giving one more opportunity to the petitioner to file additional documents and additional objections if any, and thereafter to proceed and conclude the proceedings in accordance with law.