M/s ASHWIN AUTO CAST PRIAVTE LIMITED v. THE STATE OF RAJASTHAN & ORS – RAJASTHAN HIGH COURT
High Court, Rajasthan
Pankaj Bhandari, Justice & Ashutosh Kumar, Justice
M/s ASHWIN AUTO CAST PRIAVTE LIMITED
v.
THE STATE OF RAJASTHAN & ORS
D.B. CIVIL WRIT PETITION No. 9260/2024 dated 28.08.2024
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Rule Number : Rule 138
Rule Name : Rajasthan Goods & Services Tax Rules, 2017
Decision : In favour of revenue
Non-extension of E way Bill – Rule 138(10) of the CGST/RGST Rules, 2017 – The dispute arose when goods transported from Ahmedabad to Noida under E-way bills generated on December 26, 2022 valid until December 31, 2022 were seized on January 01, 2023 at Beawar due to expired E-way bills – The petitioner claimed the delay was caused by a truck breakdown, supported by a repair bill dated December 31, 2022 – Argued that, the authorities failed to consider this factor while passing the orders – Writ petition was filed seeking the quashing of orders dated January 04, 2023 and February 20, 2024 passed by the respondent – The petitioner also requested a refund of ₹15,38,316/- along with interest – Held that: Observed that, even if the truck was under repair at Rajasamand on December 31 2022, it was impossible for the goods to reach Noida within the validity of the E-way bills – The repair bill dated December 31, 2022 did not provide sufficient justification – Held that, the petitioner failed to extend the E-way bills within the prescribed time under Rule 138(10) and dismissed the plea of a vehicle breakdown as unconvincing – The writ petition was dismissed and the refund claim was denied.
Represented By:
Counsel for the Petitioner: Mohit Singhvi through VC
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