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RITU BAHRI, MANISHA BATRA
Sodhi Cargo Movers Pvt. Ltd. – Appellant
Versus
State of Haryana – Respondent
JUDGMENT
Ritu Bahri, J.
The petitioner is seeking writ of certiorari for quashing order in appeal dated 20.09.2022 (Annexure P-7) despite producing bills with respect to goods with further prayer to release the goods of which bills have been duly produced along with conveyance bearing No. UP-80-DD-7407.
2. The petitioner is a transporter duly registered under GST Act vide GST Registration No. 09AHEPS2308G1ZE and runs his transport company in the name and style of Sodhi Cargo & Movers. On 08.09.2021, the petitioner/Transporter/Cargo Movers was transporting the goods of the various consignors as per the bills and invoices. During the movement of goods from Delhi to Agra (UP), the goods were intercepted by Sh. Rajesh Kumar, Assistant Excise & Taxation (Enforcement) Faridabad South at Bata Chownk, Faridabad under the provisions of sub-section (3) of Section 68 of the CGST Act, 2017 read with sub-section (3) of Section 68 of the State/Union Territory of Goods and Services Tax Act or under Section 20 of the Integrated Goods and Services Tax Act, 2017. The driver did not produce E-way bills and, therefore, all the invoices he was carrying were not accepted to be complete and accurate.
The court established that valid digital documentation suffices for compliance under the GST Act, and failure to verify such documents by authorities cannot justify a penalty.
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.
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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