Home Case Index All Cases GST GST + HC GST - 2024 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (4) TMI 551 - KERALA HIGH COURTOrder of penalty issued by the respondents pursuant to the adjudication of a SCN - violation of the procedural requirements with regard to transportation of goods under the Goods and Services Tax Act - penalty imposed on the ground that electronic copy of the e-way bill that was produced by the appellant to establish that the consignment was covered by valid transporting documents shows a vehicle number, which was different from that contained in the e way bill. HELD THAT:- Although it is the submission of the learned counsel for the appellant Smt.Latha that the details of the goods were shown in the parent e-way bills that were generated in respect of the entire consignment, a part of which alone was being transported at the time of interception, we find ourselves unable to accept the said explanation since the statutory requirement under the GST Act and Rules has necessarily to be complied with. It is trite that when the statute prescribes the manner in which a thing has to be done, then it can be done in that manner, and no other. This is more so in relation to taxing statutes where the procedures prescribed are designed to check evasion of tax. There are no reason to interfere with the judgment of the learned Single Judge impugned in this Writ Appeal. The Writ Appeal fails and is accordingly dismissed.
|