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IN THE HIGH COURT OF JHARKHAND AT RANCHI
TARLOK SINGH CHAUHAN, SUJIT NARAYAN PRASAD
Pratik Enterprises – Appellant
Versus
Principal Commissioner, CGST and Central Excise (Headquarters) – Respondent
JUDGMENT :
Tarlok Singh Chauhan, C.J.
1. The instant civil writ application has been filed for grant of following reliefs:
(i) For the issuance of an appropriate writ/order/direction or a writ in the nature of certiorari quashing and setting aside the order dated 17.3.2025 passed in GST MOV-09 under Section 129 (3) of the Central Goods and Services Tax Act, 2017 ("the Act"), whereby penalty of Rs. 3,43,075/- has been levied, specifically for the reason that the said order fails to prove any intent to evade on part of the Petitioner and further because all requisite documents for conveyance of the goods were admittedly available with the petitioner.
(ii) For the issuance of an appropriate writ/order/direction or a writ in the nature of mandamus directing the Respondents to refund a sum of Rs. 3,43,075/- along with interest to the petitioner as the demand for penalty is completely arbitrary, illegal and unreasonable.
2. The undisputed facts leading to filing of the present writ application is that the goods of the petitioner which were in transit was inspected under the provision of sub-section (3) of section 68 of the Central Goods and Services Tax Act, 2017 and sub section (1) of sectio
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.
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.
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.
Minor procedural lapses in compliance with tax regulations should not attract severe penalties, especially when there is no intent to evade tax.
Minor documentation discrepancies do not imply intent to evade tax, and valid transport documents render penalty imposition inappropriate.
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