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ROHIT RANJAN AGARWAL
Radha Fragrance – Appellant
Versus
Union of India – Respondent
JUDGMENT
Rohit Ranjan Agarwal, J.
This writ petition under Article 226 of the Constitution of India has been filed assailing the order dated 02.03.2019 passed by First Appellate Authority/respondent No.4 and the order dated 14.02.2019 passed by respondent No.5 detaining the goods and the vehicle.
2. The petitioner before this Court is a registered dealer under the Haryana State Goods and Service Tax Act, 2017 (hereinafter called as "GST Act of 2017"). He is in the business of manufacturing and sale of Pan Masala and Chewing Tobacco.
3. The petitioner, who had received orders for supply of Pan Masala and Chewing Tobacco from two registered dealers of State of Jharkhand namely M/s ASP Enterprises and M/s Alliance Trading Company, Ranchi (Jharkhand) was sending the goods, as claimed, through four Tax Invoices. Through the Tax Invoice No.RFTB/18- 19/9 dated 02.02.2019, 30 Cartoons Chewing Tobacco for a sum of Rs.47,465/-, which included discount, Integrated G.S.T. and Cess and Tax Invoice No.RF/18-19/10 dated 02.02.2019, 30 Cartoons Pan Masala for a sum of Rs.49,068/-, which included discount, Integrated G.S.T. and Cess in favour of M/s ASP Enterprises and Tax Invoice No.RFTB/18-19/8 dat
The burden of proof lies with the petitioner to establish the genuineness of documents and actual movement of goods; failure to do so justifies seizure under the IGST/CGST Act.
E-way bill is mandatory for transporting goods; failure to carry it raises a presumption of tax evasion, which must be rebutted by the transporter.
Minor errors in e-way bills do not justify detention under Section 129 of the CGST Act if the goods are otherwise properly documented.
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.
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.
Intention to evade tax is a prerequisite for imposing penalties under GST Act; mere technical issues should not warrant such penalties.
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