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TMI Blog2021 (2) TMI 381X X X X Extracts X X X X X X X X Extracts X X X X ..... t is clarified that in case, a consignment of goods is accompanied with an invoice or any other specified documents and not with an E-way bill, proceedings under Section 129 of the GST Act may be initiated. Para 5 of the Circular further clarifies, that in case a consignment of goods is accompanied with an invoice or any other specified document and also with an E-way bill, proceedings under Section 129 of the GST Act may not be initiated. It is strenuously urged that the respondent/Appellate Authority is not justified in rejecting the appeal on the ground that the petitioner has not discharged its liability of payment of IGST Tax at the time of import. It is put forth that the point raised on behalf of the respondents, is totally incorrect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Its clearing agent while shipping the goods from Custom Station, Mumbai to the Registered Office of the petitioner, situated in District Katni (MP), generated E-way bill in which by mistake erroneously entered its own name in the column of consignee. During the movement of goods the State Tax Officer of Anti Evasion Bureau, detained the vehicle and levied tax and penalty against the petitioner. Being aggrieved by the said order an appeal was preferred before the Joint Commissioner S.G.S.T. (Appeals), Bhopal and the concerned officer affirmed the order of tax and penalty levied by the State Tax Officer and rejected the appeal. 3. The petitioner is a company and a registered dealer bearing GST Identification No.23AADCR1345K1ZJ, providin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 136/18-19, dated 30-11-2018 for the services provided to the petitioner. 5. The clearing and forwarding agent, Titan Sea Air Services Pvt. Ltd., in compliance of Section 68 of the Central Goods Services Tax Act, 2017 (for short, the GST Act) read with Rule 138-A of the Goods and Service Tax Rules, 2017 generated an E-way bill by logging into its own login ID for movement of the goods from Mumbai to Katni on 28-11-2018 at 06:03 hrs, E-way bill No.231061028418. The clearing and forwarding agent filed all the related details of the transaction as required in the E-way bill, but by mistake generated the E-way bill on its own name, GST No.27AACT2359N1ZY as recipient of the goods, in stead of the petitioner. The said goods was transport ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 20, is not the same and such a mistake cannot be treated to be a clerical mistake. The Appellate Authority in his order stated that by entering the name of the clearing and forwarding agent, Titan Sea Air Services Pvt. Ltd. in the E-way bill, in place of the petitioner, makes the tax evasion assessable. The appeal was rejected by the Appellate Authority confirming the order passed by the State Tax Officer. 9. It is argued that Section 68 of the GST Act read with Rule 138-A of the Goods and Service Tax Rules, 2017 requires that the person in-charge of a conveyance carrying any consignment of the goods of the value, exceeding ₹ 50000/-, should carry a copy of the documents viz. invoice, bill of supply, delivery challan, bill of e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be considered to be easily rectifiable, if the same is an error apparent on the face of record. The error which the service agent, Titan Sea Air Services Pvt. Ltd., committed at the time of generation of the Eway bill, was a procedural mistake without a fraudulent intention or gross negligence. Therefore, the tax and penalty levied against the petitioner runs counter to the provisions envisaged in the GST Act. It is argued that in para 4 of the impugned order the respondent has accepted that the goods so imported were consigned from the Robbins Company (a parent company from the USA) to the petitioner and the documents were fully matching with the transaction. 11. Learned counsel for the petitioner further submitted that even in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed with an invoice or any other specified documents and not with an E-way bill, proceedings under Section 129 of the GST Act may be initiated. Para 5 of the Circular further clarifies, that in case a consignment of goods is accompanied with an invoice or any other specified document and also with an E-way bill, proceedings under Section 129 of the GST Act may not be initiated. It is strenuously urged that the respondent/Appellate Authority is not justified in rejecting the appeal on the ground that the petitioner has not discharged its liability of payment of IGST Tax at the time of import. It is put forth that the point raised on behalf of the respondents, is totally incorrect because at the time of making of a Bill of Entry for home consu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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