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AJAY BHANOT
Godrej Consumer Product Ltd. – Appellant
Versus
State of U. P. – Respondent
| Table of Content |
|---|
| 1. prior judgments are binding and accepted. (Para 1 , 2) |
| 2. details of the penalty and applicable laws. (Para 3) |
| 3. writ petition aligned with established law. (Para 4) |
| 4. quashing of the impugned order and petition allowance. (Para 5 , 6) |
JUDGMENT
Ajay Bhanot, J.
Shri. Nishant Mishra, learned counsel assisted by Ms. Vedika Nath, learned counsel for the petitioner submits that the controversy is covered by successive judgments of Division Benches rendered by this Court in Godrej and Boyce Manufacturing Co. Ltd. v. State of U.P. reported at 2018 (19) G.S.T.L 193 (All.) and M/s Varun Beverages Limited v. State of U.P. and 2 Others in Writ Tax No. 1670 of 2018.
2. Shri. Rishi Kumar, learned Additional Chief Standing Counsel does not dispute the aforesaid proposition and fairly admits that the judgments of this Court in Godrej and Boyce (supra) and M/s Varun Beverages (supra) have attained finality since they have not been carried in appeal.
3. The order dated 25.04.2019 passed by respondent no. 2 is assailed in this writ petition. In the impugned order dated 25.04.2019, penalty has been imposed with respect to the goods being transported without e-way bill under U.P. G.S.T.
The requirement of e-way bills under the U.P. GST Act was unenforceable between 01.02.2018 and 31.03.2018, nullifying associated penalties.
Transporting goods without a valid E-Way Bill violates the GST Act, supporting the imposition of penalties.
For imposition of penalties under the GST Act, intent to evade tax must be established; mere expiration of documents does not suffice.
For proceedings under section 129 of the UPGST Act, there must be intent to evade tax established; a mere technical breach does not warrant penalties.
Penalties under tax law cannot be imposed without clear evidence of intentional wrongdoing, especially amid rapid legislative changes causing confusion.
Failure to provide notice for adverse inferences violates principles of natural justice, leading to quashing of penalty and order.
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