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ROHIT RANJAN AGARWAL
Anchor Health – Appellant
Versus
Additional Commissioner – Respondent
JUDGMENT
Rohit Ranjan Agarwal, J.
Heard Sri Aditya Pandey, learned counsel for the petitioner and Sri Rishi Kumar, learned Standing Counsel for the State.
2. Rejoinder affidavit filed today is taken on record.
3. This writ petition has been filed assailing the order passed by the first appellate authority dated 10.12.2021 in appeal No. GST-0037/2020 under Section 129 (3) of UPGST Act read with Section 20 of IGST Act.
4. Petitioner before this Court is a private limited company registered under Indian Companies Act carrying on the business of manufacturing soaps at Haridwar Unit, Uttarakhand. Petitioner's company is registered under CGST Act. The dispute relates to the assessment year 2017-2018. The goods of the petitioner was being transported from Kutch, Gujarat to Haridwar, Uttarakhand. The goods which were being transported in the form of raw material through a truck were intercepted on 03.03.2018 at Muzaffarnagar. The detaining authority had issued a notice which was replied by the petitioner. The goods were subsequently released complying the provisions of Section 129 (1) (a) of the Act. Thereafter, the first appellate authority has proceeded to pass the order dated 10.12.2
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.
The absence of requisite documentation, such as the E-way Bill, does not justify detention and consequent penalties when prior judicial authority negates such action.
Procedural compliance in tax documentation is mandatory; failure to fill an e-way bill's section warrants penalty under tax law.
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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