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GST UPDATE
????*Desk of CA. Praveen Sharma*
*Series- 474*????
Only technical violation without any intention to evade tax in E-way cannot lead to imposition of penalty under Section 129
1- ALLAHABAD HIGH COURT IN THE CASE OF Globe Panel Industries India Pvt. Ltd. V/s State of U.P. and Others.
2- This is a writ petition under Article 226 of the Constitution of India wherein the petitioner is aggrieved by the penalty order under Section 129(3) of the CGST Act.
3- The only discrepancy that was found at the time of Detention was that one of the E-Way Bills had expired. Apart from this discrepancy, there is no other finding with regard to intention of the petitioner to evade tax.
4- This Court is of the view that such a technical violation by itself without any intention to evade tax cannot lead to imposition of penalty under Section 129(3) of the Act.
Case referred/cited :-
Falguni Steels Versus State of U.P. and Others — (Allahabad)
Hindustan Herbal Cosmetics Versus State of U.P. and Others — (Allahabad)
Pepsico India Holdings Limited Lucknow Versus Commissioner of Trade Tax
Jain Shudh Vanaspati Limited Ghaziabad and Others Versus State of U.P. and Others
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CA. Praveen Sharma
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