Back
IN THE HIGH COURT OF ALLAHABAD
Hon'ble Piyush Agrawal,J.
Zhuzoor Infratech Private Limited – Appellant
Versus
Additional Commissioner Grade – Respondent
JUDGMENT
Piyush Agrawal, J.
1. Supplementary affidavit filed today, is taken on record.
2. Heard Mr. Nitin Kumar Kesarwani for the petitioner and Mr. Ravi Shanker Pandey, learned ACSC for the State- respondents.
3. By means of present petition, the petitioner is assailing the order dated 23.1.2024 passed by Additional Commissioner, Grade -02 (Appeal ) -V, State Tax Kanpur, respondent no. 1 and the order dated 20.12.2022 passed by Assistant Commissioner, Sector 2 (Mobile Squad-4), Kanpur, respondent no. 2.
4. Learned counsel for the petitioner submits that the petitioner is a registered dealer having GSTIN No. 19AACZ8741R1ZA and in the normal course of business, the petitioner has received an order from Krishna Constellation Pvt. Ltd. New Delhi for the supply of 16 mm TMT Bar. In pursuance of the said order, the petitioner approached one of the manufacturer namely Rungta Mines Limited, Jharkhand and placed the said order with specific direction that bill is to be issued in favour of the petitioner but delivery of shipment was made at New Delhi party.
Thereafter the e-tax invoice as well as e-way bill were generated.
5. He submits that while generating, the e-tax invoice, the e-way bill was
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.
Imposition of penalty for minor breaches of tax regulations or procedural requirements under the GST Act should consider the nature of the mistake and the circular issued by the Ministry of Finance.
The court determined that the continued seizure of a vehicle after correction of an error in the E-way bill was unjustified, emphasizing the importance of facilitating economic flow.
The imposition of penalties under tax laws requires clear evidence of intent to evade tax, and procedural fairness must be upheld in enforcement actions.
A technical error in documentation without intent to evade tax does not justify penalty under the Uttar Pradesh Goods and Service Tax Act.
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....
Failure to provide notice for adverse inferences violates principles of natural justice, leading to quashing of penalty and order.
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.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
