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2024 (2) TMI 1365 - HC - GSTLevy of penalty u/s 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 - expired e-way bill - HELD THAT - This Court is unable to agree with the findings of the authorities, and accordingly, the impugned orders dated December 11, 2017 and December 22, 2018 are quashed and set aside. This Court directs the respondents to refund the amount of tax and penalty deposited by the petitioner within a period of four weeks from date - writ petition allowed.
Issues Involved:
The issues involved in the judgment are penalty imposed under Section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 based on the expiry of an e-way bill, and the subsequent appeal under Section 107 of the Act. Penalty Imposed under Section 129(3) of the Act: The petitioner challenged the penalty order dated December 11, 2017, which was passed under Section 129(3) of the Act. The only discrepancy found by the authorities was the expiry of the e-way bill. The petitioner argued that apart from this expiry, there were no other discrepancies. It was explained that the goods had relevant documents and matched the description as per the invoice. The reason for the expired e-way bill was attributed to the driver's medical condition, preventing him from driving for long hours. The judgment in M/s Axpress Logistics India Pvt. Ltd. Vs. Union of India was cited, emphasizing that a technical violation without an intention to evade tax cannot lead to the imposition of a penalty under Section 129(3) of the Act. Referring to a previous judgment of the Court in M/s Globe Panel Industries India Pvt. Ltd. v. State of U.P., it was highlighted that a technical violation alone does not warrant penalty if there is no intention to evade tax. The Court, therefore, quashed and set aside the impugned orders dated December 11, 2017, and December 22, 2018. Refund of Tax and Penalty: The Court directed the respondents to refund the amount of tax and penalty deposited by the petitioner within four weeks from the date of the judgment. The writ petition was allowed with no order as to costs.
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