Notice Issued & Order Passed Simultaneously without Granting Opportunity of Hearing are not Sustainable: HC

Case Details: Sangam Wires v. State of Bihar - [2023] 151 taxmann.com 359 (Patna)

Judiciary and Counsel Details

• • K. Vinod Chandran, CJ. & Madhuresh Prasad, J.
  • Sanjay Singh, Sr. Adv. Nikhil Kumar Agrawal & Ms Aditi Hansaria, Adv. for the Petitioner.
  • Vikash Kumar for the Respondent.

Facts of the Case

The petitioner’s vehicle was detained due to expired e-way bill and penalty was imposed by the department. It filed appeal against such order but the appeal was rejected by Appellate Authority. It filed writ petition and contended that due to breakdown of vehicle in transit, the same could not move within validity of e-way bill. It was also contended that notice and order determining penalty were issued simultaneously on same day without giving an opportunity to show cause.

The department opposed the petition and argued that interception of vehicle was 7 days after expiry of e-way bill and extension of e-way bill was permissible only within 8 hours from time of expiry.

High Court Held

The Honorable High Court noted that the notice under Section 129(1)(a) as well as the order imposing penalty were passed on the same date and both were issued by the proper officer simultaneously. Also, the order imposing penalty did not record the fact of the petitioner’s appearance or hearing prior to passing of the order. Therefore, it was held that the impugned order was liable to be set aside and the matter was remanded back to authority.