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ROHIT RANJAN AGARWAL
Varun Beverages Limited – Appellant
Versus
State of U. P. – Respondent
JUDGMENT
Rohit Ranjan Agarwal, J.
Heard Sri Shubham Agrwal, learned counsel for the petitioner and Sri R.S. Pandey, learned Standing Counsel for the State.
2. This writ petition has been filed assailing the penalty order dated 12.06.2018 passed by respondent no. 2 and the order dated 01.07.2019 passed by appellate authority, respondent no. 3.
3. The petitioner before this Court is a registered dealer under the Goods and Service Tax Act, 2017 (hereinafter called as "Act of 2017"). It is engaged in the business of manufacturing and sale of aerated water, fruit juice based drinks etc. The dealer was making a stock transfer from its unit at Gautam Buddha Nagar, Greater NOIDA depot to a sale depot at Kuberpur, Agra. The goods were being shifted through Truck No. HR-73/6755 which was accompanying delivery challan, e-way bill and bilty on 10.06.2018. The mobile squad on 10.06.2018 intercepted the goods and detained the vehicle in question along with the goods on the premise that in the e-way bill the vehicle number has been mentioned as UP-13T/6755. Detention order was passed on 11.06.2018. Thereafter, a penalty order under Section 129 (3) of the Act of 2017 was passed imposing a tax of Rs
Minor clerical errors in e-way bills do not attract penalties under GST if there is no intent to evade tax.
Minor discrepancies in vehicle registration numbers on e-way bills, without intent to evade tax, do not warrant penalties under the Goods and Services Tax Act.
The presence of mens rea for evasion of tax is essential for the imposition of a penalty under Section 129 of the Goods and Service Tax Act.
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 ....
Minor errors in e-way bills do not justify detention under Section 129 of the CGST Act if the goods are otherwise properly documented.
Discrepancies in documentation do not imply tax evasion when proper documentation is present during stock transfers.
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.
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