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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
S.R.KRISHNA KUMAR
Hysum Steel, Represented By Its Partner, Ahmed Shakeer, Son Of Sri Haji M.S Moosabba – Appellant
Versus
Joint Commissioner Of Commercial Taxes, (Appeals)-Mangaluru – Respondent
ORDER :
S.R.KRISHNA KUMAR, J.
In this petition, petitioner seeks for the following reliefs:-
“ i) Issue a writ of Certiorari or direction in the nature of a Writ or certiorari quashing the order passed by the Respondent No.1 in Form GST-APL-4, bearing Appeal No. IGST/122/2022-23 dated: 22.12.2023 under Section 107(11) of the KARNATAKA GOODS AND SERVICES TAX ACT , 2017 and Central Goods and Services Tax Act, 2017 herein marked as Annexure-A.
ii) Issue a writ of Certiorari or direction in the nature of a Writ or certiorari quashing the penalty order passed by the Respondent No.2 levying penalty on the petitioner in FORM GST MOV 09 bearing No. CTD/CENR/- 10MNG/VIG-10/2022-23 dated: 01.02.2023 herein marked as Annexure-B.
iii) And pass such other orders as this Hon’ble Court deems fit and proper in the interest of justice and equity.”
2. Heard learned counsel for the petitioner and learned AGA for the respondents and perused the material on record.
3. A perusal of the material on record will indicate that the petitioner /consigner purchased the subject goods from M/S.VRKP Sponge and Power Plant LLP, Bellary, who raised Tax invoice, E-invoice and e-way bill dated 29.01.2023 and entrusted the
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....
Minor documentation discrepancies do not imply intent to evade tax, and valid transport documents render penalty imposition inappropriate.
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 imposition of penalties for minor discrepancies in tax-related documents without intent to evade tax is not justified under the CGST/SGST Acts.
For imposition of penalties under the GST Act, intent to evade tax must be established; mere expiration of documents does not suffice.
The central legal point established is that penalty should not be imposed for minor discrepancies in the E-way bill, as clarified by the circular.
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.
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