Detention of goods and conveyance upheld as petitioner depicted himself in e-way bill as unregistered person to evade tax – Calcutta High Court { Jageswar Saw V/s Deputy Commissioner Of Revenue (2025) 32 Centax 329 (Cal.)}
Issue:
Whether detention of goods and conveyance under Section 129 of the CGST Act was justified when the petitioner, though registered, falsely declared himself as an unregistered person in the e-way bill to evade tax.
Facts
- An excavator machine was being transported from Jharkhand to Shillong, Meghalaya.
- During a routine check, tax officials intercepted the vehicle and discovered that the e-way bill listed the consignor as an “unregistered person,” despite the petitioner being a registered taxpayer.
- The petitioner had previously written to the authorities, requesting a change in the driver’s name to his own to facilitate the deposit of the requisite amount for filing an appeal.
- In this communication, he acknowledged that the driver was merely transporting the machine on his behalf and bore no responsibility for the discrepancies.
Held
Calcutta High Court upheld the orders of the adjudicating and appellate authorities, affirming the detention and penalties imposed. The Court observed:
- The petitioner, being a registered person, deliberately misrepresented himself as unregistered in the e-way bill, indicating a clear intent to evade tax.
- The consignment lacked valid accompanying documents, justifying its detention.
- In cases of willful or deliberate violation of tax laws to evade tax, establishing mens rea (criminal intent) is not necessary.
- The appellate authority had thoroughly examined the issue and provided a reasoned order, which did not warrant interference.
