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PIYUSH AGRAWAL
Shyam Sel and Power Limited – Appellant
Versus
State of U. P. – Respondent
| Table of Content |
|---|
| 1. facts regarding gst tribunal and petitioner’s orders (Para 2 , 3 , 4) |
| 2. arguments regarding penalty and intention to evade tax (Para 5 , 6 , 7) |
| 3. court's analysis on e-way bill and intent for penalties (Para 8 , 9 , 10 , 11) |
| 4. establishment of no intent to evade tax (Para 12 , 13) |
| 5. writ petition allowed and orders quashed (Para 14) |
JUDGMENT
Piyush Agrawal, J.
Heard Shri Srijan Pandey, learned counsel for the petitioner and Shri Rishi Kumar, learned Additional Chief Standing Counsel for the State - opposite party.
2. The instant Writ Tax is being entertained in view of the fact that no GST Tribunal has been constituted in the State of Uttar Pradesh pursuant to the notification of the Central Government bearing number CG-DL-E-14092023-248743 dated 14.09.2023.
3. The present writ petition has been filed assailing the impugned order dated 18.06.2022 passed by the respondent no. 2 dismissing the appeal of the petitioner as well as the impugned order dated 25.11.2021 passed by the respondent no. 3 confirming the demand/penalty of Rs. 5,51,602/- on the petitioner.
4. The brief facts of the case are that the petitioner is having GSTIN No. 19AAECS9421J1ZZ having its regist
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.
Intention to evade tax is a prerequisite for imposing penalties under GST Act; mere technical issues should not warrant such penalties.
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.
For imposition of penalties under the GST Act, intent to evade tax must be established; mere expiration of documents does not suffice.
Minor errors in e-way bills do not justify detention under Section 129 of the CGST Act if the goods are otherwise properly documented.
Procedural compliance in tax documentation is mandatory; failure to fill an e-way bill's section warrants penalty under tax law.
Penalties should be reserved for cases where there is a demonstrated actual intent to evade tax, and technical errors without potential financial implications should not be grounds for imposition of ....
Detention and seizure of goods in transit under GST requires clear evidence of contravention; mere discrepancies in documentation cannot justify such actions.
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