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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
S.R.KRISHNA KUMAR
Kasturi Udyog – Appellant
Versus
Commercial Tax Officer Office Of The Asst.Commissioner Of Commercial Taxes – Respondent
| Table of Content |
|---|
| 1. petitioner seeks to quash penalty order due to clerical error. (Para 1 , 3 , 4 , 5) |
| 2. arguments addressing the validity of the detention and penalty. (Para 2 , 6) |
| 3. authorities must not impose penalties for minor discrepancies. (Para 7) |
| 4. final ruling favors petitioner, setting aside penalties. (Para 8 , 9 , 10 , 11) |
ORDER :
S.R.KRISHNA KUMAR, J.
In this petition, petitioner seeks the following reliefs:
“(a) Issue a writ of certiorari or orders or direction in the nature of certiorari quashing the order passed by the 2nd Respondent in Appeal No./GST/AP/14/2021 dated 23.11.2021 at Annexure-N confirming the orders passed by the 1st Respondent dated 07.04.2021 (Annexure-G)
(b) Issue a writ of mandamus directing the 1st and 2nd respondents to cancel the orders by them and further direct them to refund the sum of Rs.3,08,064/- being the penalty collected to the petitioner with interest.
OR
(c) Pass any other order or directions as the case may this Hon’ble High Court deemed fit under the circumstances.
(d) Allow the writ petition with cost.”
2. Heard learned counsel for the petitioner and learned AGA for the respondents and perused the material on record.
3. A perusal of the ma
Minor discrepancies in transport documentation do not warrant penalties under Section 129 of the Central Goods and Services Tax Act, with general penalties appropriately applied instead under Section....
Minor deviations in transport routes without intent to evade tax do not warrant harsh penalties; authorities should impose general penalties for trivial lapses in compliance with the Goods and Servic....
Minor documentation discrepancies do not imply intent to evade tax, and valid transport documents render penalty imposition inappropriate.
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 imposition of penalties under the GST Act, intent to evade tax must be established; mere expiration of documents does not suffice.
The central legal point established is that penalty should not be imposed for minor discrepancies in the E-way bill, as clarified by the circular.
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.
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