The Tribunal held that the driver's statement at the time of interception did not mention any vehicle breakdown, and no corroborative evidence was produced to support the claim raised nine days later.
The GSTAT Raipur Bench has dismissed the appeal of M/s Mangal Sponge and Steel Pvt. Ltd. and upheld a penalty of ₹5,96,404 under Section 129(1)(a) for transporting MS Billets with an expired e-way bill. [Mangal Sponge and Steel Pvt. Ltd. v. Commissioner of State Tax, Raipur]
Members Pradeep Kumar Vyas (Judicial) and Chandra Bhushan Singh (Technical) observed that the e-way bill expired on 13.09.2025 but the vehicle was intercepted on 16.09.2025. The appellant claimed the delay was caused by the vehicle breaking down three times. However, the driver's statement at the time of interception made no mention of any breakdown, and the explanation was first raised only nine days later.
The Tribunal held that the GPS records and mechanic document produced belatedly could not substitute for contemporaneous evidence. The appellant could have sought the driver's statement under the RTI Act or filed the driver's affidavit but produced neither. Reliance on CBIC Circular No. 64/2018 was also rejected, as the circular does not provide that proceedings under Section 129 shall not be initiated where an e-way bill has expired.
2026-juristway.com-3043-GSTAT(Raipur)-GST
