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RONGON MUKHOPADHYAY, DEEPAK ROSHAN
Nezone Tubes Limited, through its General Manager, Shri Madhu Kant Saraogi – Appellant
Versus
Union of India, through the Principal Commissioner, Central Goods & Services Tax & Central Excise, Ranchi – Respondent
JUDGMENT :
(Deepak Roshan, J.):
Heard learned counsel for the parties.
2. The instant writ petition has been preferred by the petitioner for following reliefs:
(b) For issuance of an appropriate writ, order or direction, for quashing and setting aside the order dated 08.11.2021 (Annexure-4) passed by the Ld. Assistant Commissioner CGST & CX, Jamshedpur (Hqrs.), whereby and whereunder, tax and penalty to the tune of Rs. 5,18,660.00/- has been imposed on the ground that e-Way Bill had lost its validity, without any finding of evasion of tax, which otherwise is bad in law.
(c) For issuance of an appropriate writ, order or direction, for quashing and setting aside the order dated 26.05.2022 (Annexure-8), wherein the Ld. Joint Commissioner (Appeals) CGST & CX, Ranchi, ha
Expiration of an e-Way Bill during transit does not invoke penalties under Section 129 without evidence of intent to evade taxes.
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.
Imposition of penalty under Section 129 of the Act should consider the intention to evade tax and the validity period of e-way bill, and should take into account the peculiar facts of the case.
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.
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.
Minor procedural lapses in compliance with tax regulations should not attract severe penalties, especially when there is no intent to evade tax.
Technical violations without intent to evade tax do not justify penalties under the Uttar Pradesh Goods and Services Tax Act.
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