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IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
BHARGAV D.KARIA, PRANAV TRIVEDI
Tractors And Farm Equipment Ltd. – Appellant
Versus
Union Of India – Respondent
JUDGMENT :
BHARGAV D. KARIA, J.
1 Heard learned advocate Mr.Uchit Sheth for the petitioner and learned advocate Mr.C.B.Gupta for respondent Nos. 3,4 & 5 and learned Assistant Government Pleader Ms.Shrunjal Shah for respondent No.2.
2 Having considered the issue arising in this petition in a narrow compass, with the consent of the learned advocates, the same is taken up for hearing.
3 Rule returnable forthwith. Learned advocates for the respondents, waives notice of service of rule for the respective respondents.
4 By this petition under Article 227 of the Constitution of India, the petitioner has prayed for the following reliefs:
“A. This Hon'ble Court may be pleased to strike down and declare Section 129 of the GST Acts as being manifestly arbitrary, disproportionate and violating Article 14 and 301 of the Constitution of India;
B. This Hon'ble Court may be pleased to issue a writ of certiorari or writ in the nature of certiorari or any other appropriate writ or order quashing and setting aside order dated 4.10.2018 (annexed at Annexure F) and order dated 2.8.2019 (annexed at Annexure I);
C. Without prejudice to the above and in the alternative it may please be held that Section 129 o
The imposition of penalties without adherence to principles of natural justice renders administrative orders unsustainable.
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.
Penalties under GST Act require evidence of intent to evade tax; mere technical omissions do not warrant penalties when tax has been duly paid.
Minor errors in e-way bills do not justify detention under Section 129 of the CGST Act if the goods are otherwise properly documented.
Intent to evade tax is a necessary condition for proceedings under Sections 129 and 130 of the CGST Act; absence of such intent invalidates penalties imposed under these sections.
For imposition of penalties under the GST Act, intent to evade tax must be established; mere expiration of documents does not suffice.
The imposition of penalties under the GST Act for discrepancies in compliance is justified when evidence shows violations of declared loading points and intent to evade tax obligations.
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