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ROHIT RANJAN AGARWAL
Pioneer Pesticides P. Ltd. – Appellant
Versus
Additional Commissioner, Grade-2 – Respondent
| Table of Content |
|---|
| 1. interception and penalty procedures under gst (Para 2 , 3 , 4) |
| 2. cited precedent supports petitioner's argument (Para 5 , 6) |
| 3. e-way bill requirements postponed until march 31, 2018 (Para 7 , 8) |
| 4. impugned order set aside; petition allowed (Para 9 , 10) |
JUDGMENT
Rohit Ranjan Agarwal, J.
Heard Sri Suyash Agarwal, learned counsel for the petitioner and learned Standing Counsel for the State.
2. This writ petition has been filed assailing the order dated 20.03.2021 passed by the Additional Commissioner, Grade-II (Appeal), Commercial Tax, Muzaffarnagar in Appeal No. 0052 of 2020 and the order dated 01.07.2020 passed by the Assistant Commissioner, State Tax, Mobile Squad, Unit-1, Mathura.
3. Petitioner before this Court is a registered dealer under the Central Goods and Services Tax Act, 2017 (hereinafter referred as the 'Act of 2017'). The case of the petitioner is that before the goods were being transported e-way bill was generated on 13.03.2018 which was valid upto 15.03.2018; the goods were transported from Mohali to Ghaziabad and same were intercepted at Shamli on 13.03.2018 and seizure order was passed on the same day i.e. 13.03.2018 under Section 129 (1) of U.
The requirement for a complete e-way bill for the transportation of goods is mandatory, and failure to comply raises a presumption of tax evasion.
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.
Point of law: presumption could not be drawn on the basis of the existence of the e-way bills though there did not exist evidence of actual transaction performed and though there is no statutory pres....
For imposition of penalties under the GST Act, intent to evade tax must be established; mere expiration of documents does not suffice.
Technical errors in e-way bills do not justify seizure or penalty if no discrepancies in goods are found, reinforcing the purpose of tracking goods movement under GST.
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.
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