Case:
ASSISTANT COMMISSIONER (ST) v/s SATYAM SHIVAM PAPERS (P.) LTD – Supreme Court of India
In an appeal against the Telangana HC Order, the Hon’ble Supreme Court of India imposed a sum of ₹59,000/- (in addition to costs of ₹10,000 imposed by HC) on the Revenue Department and to be recovered, directly from the officers responsible.
In this case, a vehicle carrying goods got delayed in reaching destination by one day (and time period of the e-way bill was not extended accordingly) due to traffic blockage and agitation. The Revenue officer alleged tax evasion because e-waybill was expired one day earlier. The goods were detained at the house of a relative of the Revenue Officer. A penalty of Rs.69000 was imposed on the taxpayer.
The Hon’ble Supreme Court quoted High Court’s comments as to –
The Hon’ble Supreme Court observed that there was no intention to evade tax on the part of the petitioner. When the fact of traffic blockage due to agitation, is taken into consideration, the state also remains responsible for not providing smooth passage.