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PIYUSH AGRAWAL
Rateria Laminators Pvt. Ltd. – Appellant
Versus
Additional Commissioner Grade 2 – Respondent
JUDGMENT
Piyush Agrawal, J.
Heard Sri Suyash Agarwal, learned counsel for the petitioner and Sri Rishi Kumar, learned Additional Chief Standing Counsel. Present writ petition has been filed with the following prayers:
"A. Issue a writ order or direction in the nature of scertiorari quashing order dated 18.4.2023 passed by Additional Commissioner Grade-2 (Appeal)-II, Commercial Tax/State Tax, Kanpur, respondent no.2 under section 107 of the UPGST Act 2017 (Annexure No.14).
B. Issue a writ order or direction in the nature of scertiorari quashing order dated 27.3.2023 passed by Assistant Commissioner, Mobile Squad, Bhognipur, Ramabai Nagar, Kanpur Dehat, U.P. Respondent no.2 under section 129(3) of the UPGST Act 2017 (Annexure No.11).
C. Issue a writ order or direction in the nature of mandamus directing, respondent no.2,Assistant Commissioner, Mobile Squad, Bhognipur, Ramabai Nagar, Kanpur Dehat U.P. To release goods and vehicle seized vide seizure memo dated 23.3.2023 passed in GST MOV-06 forth with.
D. Issue a writ order or direction in the nature of prohibition restraining the respondent no.2 from emplying coercive measures to recovery penalty pursuant to order dated 27.3
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.
Intention to evade tax is a prerequisite for imposing penalties under GST Act; mere technical issues should not warrant such penalties.
The expiration of an e-way bill during transit, without any intent to evade tax, does not justify severe penalties under the CGST Act; penalties must be proportionate to the offense committed.
Procedural compliance in tax documentation is mandatory; failure to fill an e-way bill's section warrants penalty under tax law.
Minor errors in e-way bills do not justify detention under Section 129 of the CGST Act if the goods are otherwise properly documented.
Minor documentation discrepancies do not imply intent to evade tax, and valid transport documents render penalty imposition inappropriate.
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