January 2023

Goods and Services Tax

Puloma Dalal | Jayesh Gogri | Mandar Telang
Chartered Accountants


63. D.G.K.D.G. Projects Pvt. Ltd. vs. Assistant Commissioner of State Tax, Bureau of Investigation (North Bengal)
2022 (66) GSTL 262 (Cal.)
Date of order: 21st September, 2022

Where E-way bill had expired but entire tax on goods transported was paid by the Appellant, the intention to evade tax ought to be examined by Department before imposing tax and penalty u/s 129 of the C.G.S.T. Act.


The appellant was transporting goods along with an E-way bill, valid till 22nd January, 2021. The vehicle carrying the petitionerís goods was intercepted on 25th January, 2021 by the Assistant Commissioner and he subsequently passed an order directing the Appellant to pay 100 per cent of the tax and a penalty on goods transported since the validity of the E-way bill had expired and 48 hours had lapsed. On appeal before the appellate authority, the appellant contended that the non-extension of the E-Way bill was a genuine mistake due to an oversight of the accounts team. The appellant stated that it had paid the entire amount of tax as per the invoice raised, and there was no intent to evade tax. The appellate authority upheld the order passed by the respondent without considering the above arguments. Being aggrieved by the order passed by the appellate authority, the appellant preferred a writ petition before the Hon. High Court.


The Hon. High Court observed that an order confirming the demand for tax and penalty of 100 per cent would lead to double taxation since the appellant has already discharged the entire tax. Accordingly, the Hon. Court remanded back the matter with a direction to consider whether there was any mala fide intention in not extending the E-way bill and transporting the goods.

64. Lucky Mydeen Briyani vs. Commissioner of S.T.G.S.T. & C.Ex., Madurai Division
2022 (66) G.S.T.L. 318 (Mad.) TVL.
Date of order: 29th August, 2022

Registration cancelled for failure to furnish returns on account of the COVID-19 pandemic was allowed to be restored on fulfilment of requisite conditions.


The petitioner was a proprietor of Lucky Mydeen Briyani. He had engaged an accountant to file the GST returns. During COVID-19, the petitioner was suffering from ill health, and thus he was unable to conduct his business and file his GST returns for a continuous period of six months. As a result, a show cause notice was issued on 2nd December, 2021 and thereafter, when no response was submitted, an order cancelling the registration of the petitioner was passed on 4th January, 2022. On becoming aware of the cancellation of registration in August 2022, the petitioner tried to make a representation online to revoke the cancellation of registration. However, the same was


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