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BHARGAV D. KARIA, NIRAL R. MEHTA
Landmark Cars Pvt. Ltd. – Appellant
Versus
Union of India – Respondent
ORDER :
BHARGAV D. KARIA, J.
1. Heard learned advocate Mr.Uchit Sheth for the petitioner and learned advocate Mr. Dhaval Vyas for the respondents.
2. Rule returnable forthwith. Learned advocate Mr.Dhaval Vyas waives service of notice of rule for the respondents.
3. By this petition under Article 226 of the Constitution of India, the petitioner has prayed for quashing and setting aside detention order dated 11.01.2020 passed in Form GST MOV-6 and order dated 14.01.2020 passed in Form GST MOV-9 under Section 129 of the Central/Gujarat Goods and Service Tax Act, 2017 (hereinafter referred to as “the CGST Act and GST Act”).
4. Brief facts of the case giving rise to this petition are as under:-
4.1 The petitioner is a private limited company having place of business at Sun Court, Near Sola Flyover, S.G. Road, Sola, Ahmedabad 380 063. The petitioner is inter alia an authorized distributor of Mercedes-Benz cars. The petitioner purchased the cars from the manufacturing company and thereafter sells the cars.
4.2 The petitioner purchased car bearing chassis number WDD2131046L028488 from the manufacturing company i.e. Mercedes- Benz India Pvt. Ltd. on 9.12.2019.
4.3 While the head office of the petit
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 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.
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.
Minor procedural lapses in compliance with tax regulations should not attract severe penalties, especially when there is no intent to evade tax.
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....
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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