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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
S.R.KRISHNA KUMAR
Plaunshe – Appellant
Versus
Additional Commissioner Of Commercial Tax Officer – Respondent
ORDER :
S.R.KRISHNA KUMAR, J.
In this petition, the petitioner seeks the following reliefs:
"i. Issue a Writ or Order or Direction in the nature of CERTIORARI setting aside the Order dated 14.06.2024 bearing No.ZAC/03/BNG-5/SMR-38/2024-25 passed by the 1st Respondent (Annexure A).
ii. Quash the entire proceedings pursuant to Notice dated 22.05.2024 bearing No. ZAC/03/BNG-5/SMR- 38/2024-25 issued by the 1st Respondent (Annexure E).
iii. Pass such other or further order as this Hon'ble Court may deem fit in the facts and circumstances of the case, and in the interests of justice and equity."
2. Heard the learned counsel for the petitioner, learned AGA for the respondents and perused the material on record.
3. A perusal of the impugned material on record will indicate that on 17.01.2022, the goods of the petitioner were being transported from Delhi to Bangalore, in the vehicle bearing Registration No.KA-01/AE-3323, when they were intercepted on 18.01.2022 by respondent No.3, who initiated proceedings under Section 129 (3) of the CGST and KGST Act, 2017 read with Section 20 of the IGST Act, 2017and passed an order dated 20.01.2022 levying CGST penalty of Rs.3,37,738/- and SGST penalty of Rs
Minor documentation discrepancies do not imply intent to evade tax, and valid transport documents render penalty imposition inappropriate.
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....
Minor errors in e-way bills do not justify detention under Section 129 of the CGST Act if the goods are otherwise properly documented.
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....
For imposition of penalties under the GST Act, intent to evade tax must be established; mere expiration of documents does not suffice.
The expiration of an e-way bill during transit, without any intent to evade tax, does not justify severe penalties under the CGST Act; penalties must be proportionate to the offense committed.
Intention to evade tax is a prerequisite for imposing penalties under GST Act; mere technical issues should not warrant such penalties.
Minor procedural lapses in compliance with tax regulations should not attract severe penalties, especially when there is no intent to evade tax.
The imposition of penalties for minor discrepancies in tax-related documents without intent to evade tax is not justified under the CGST/SGST Acts.
Expiration of an e-Way Bill during transit does not invoke penalties under Section 129 without evidence of intent to evade taxes.
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