Sangam Wires Vs State of Bihar
Date: April 23, 2023
Subject Matter
Penalty under Section 129(3) cannot be imposed without providing a personal hearing
Summary
The petitioner's vehicle was intercepted for having an expired e-way bill while in movement on the Gaya-Dobhi road. The proper officer under the Central Goods and Services Tax Act has levied a penalty on the petitioner under Section 129(3) of the…
FULL TEXT OF THE JUDGMENT/ORDER OF PATNA HIGH COURT 1. The petitioner’s vehicle was intercepted on 23.02.2022 at 09:55PM on Gaya-Dobhi Road. The e-way bill (EWB) was found to be expired. Since the goods were in movement without a valid e-way bill, the proper officer, under the Central Goods and Services Tax Act (hereinafter referred to as “Act”) has levied a penalty on the petiti…