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KRISHNA S. DIXIT, RAMACHANDRA D. HUDDAR
Joint Commissioner Of Commercial Taxes – Appellant
Versus
Transways India Transport No. 3 Represented By Its Partner, Mr. Mohammed Mansoor – Respondent
JUDGMENT :
This intra-Court Appeal seeks to call in question a learned Single Judge’s order dated 23.06.2022 whereby respondent’s W.P.No.7226/2022 (T-RES) having been favoured, the obligation to pay tax & penalty has been quashed coupled with a direction to release the vehicle in question.
2. Learned AGA appearing for the Appellants vehemently argues that the carrier of subject goods had furnished the movement particulars of the vehicle in advance in terms of lex mercatoria to the Department; goods carried in the conveyance originated from various consigners from Mumbai, consignees being in several places in Bengaluru city limits; however, the conveyance was intersected by the CTO at Bommasandra Industrial Area which is more than 20 kms away from the outer limits of City; thus, the goods conveyance having moved in a different direction altogether than was impressed to the department and the same being not authorized by the transit documents in question, the authorities rightly treated the case as one of ‘transportation of goods without documents beyond the place of destination and also diversion of the goods to a place other than the destination point’. He also tells that both the or
The right to choose a route for transporting goods is protected under constitutional rights to trade and movement, absent specific legal restrictions.
Minor deviations in transport routes without intent to evade tax do not warrant harsh penalties; authorities should impose general penalties for trivial lapses in compliance with the Goods and Servic....
Minor discrepancies in transport documentation do not warrant penalties under Section 129 of the Central Goods and Services Tax Act, with general penalties appropriately applied instead under Section....
Detention and seizure of goods in transit under GST requires clear evidence of contravention; mere discrepancies in documentation cannot justify such actions.
Minor errors in e-way bills do not justify detention under Section 129 of the CGST Act if the goods are otherwise properly documented.
The burden of proof lies with the petitioner to establish the genuineness of documents and actual movement of goods; failure to do so justifies seizure under the IGST/CGST Act.
Minor documentation discrepancies do not imply intent to evade tax, and valid transport documents render penalty imposition inappropriate.
For imposition of penalties under the GST Act, intent to evade tax must be established; mere expiration of documents does not suffice.
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