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G. S. SANDHAWALIA, HARPREET KAUR JEEWAN
Bright Road Logistics – Appellant
Versus
State of Haryana – Respondent
JUDGMENT
Harpreet Kaur Jeewan, J. - The present writ petition under Article 226/227 of the Constitution of India has been filed impugning the order dated 26.11.2018 (Annexure P-1) passed by the First Appellate Authority, State-GST, Haryana, whereby the order dated 12.06.2018 (Annexure P-34) passed by the Assistant Excise and Taxation Officer (Enforcement)-cum-Proper Officer of State Tax, Gurugram (North), under Section 130 of the Central GOODS AND SERVICES TAX ACT , 2017 (hereinafter referred to as the 'GST Act, 2017') read with relevant provisions of the Haryana GOODS AND SERVICES TAX ACT , 2017 (HGST Act in short) and Integrated GOODS AND SERVICES TAX ACT , 2017 (IGST Act in short) was upheld.
2. The brief facts of the case are that the appellant is engaged in the business of transportation of goods by road and holding GSTIN 29AGSPB7424K2ZW. The appellant's consignment loaded in vehicle No.RJ-14GF-8592 was intercepted and detained by Sh. Rajbir Mahant, Asstt. Excise and Taxation Officer (Enforcement)-cum-Proper Officer of State Tax, Gurugram (North) on dated 20.05.2018 at 11.10 P.M. at Gurugram under Section 68 (3) of the CGST Act, 2017 read with Section 68 (3) of the HGST Act, 20
The court established that confiscation under Section 130 requires prior action under Section 129, and adherence to natural justice is essential in such proceedings.
Under Section 15 of the Act, the value of the supply of goods would be the transaction value and a transaction value would be the price that is paid or payable for the supply of goods.Q
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 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 errors in e-way bills do not justify detention under Section 129 of the CGST Act if the goods are otherwise properly documented.
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