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TMI Blog2021 (3) TMI 540X X X X Extracts X X X X X X X X Extracts X X X X ..... -way bill. In such a situation, at best, penalty of ₹ 500 1000/- under State and Central GST may be collected under Section 125 of the Act. In view of such facts, this is not considered fit case where we should relegate the petitioner to appeal remedy, more importantly when the order passed by the Inspector of State Tax suffered from gross irregularity of no hearing been granted to the petitioner. As noted, the said authority issued a notice of personal hearing making it returnable on 19.11.2018, long before that however, on 05.11.2018 i.e. a date on which he issued the notice, he passed a separate order confirming the demand of tax with penalty. This was wholly impermissible since he does not treat this order as a tentative dema ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umber of items, their weight, chemical compositions as also the number of the truck in which the goods would be transported. In terms of the provisions of the GST Act and Rules thereunder, the consignor also generated the E-way bill from the official portal of the State agencies on 25.10.2018. According to the petitioner, due to a clerical error the distance from the place of origin to the ultimate destination i.e. from Howrah to Agartala, was shown as 470 Kms. instead of actual distance which was 1470 Kms. The petitioner would point out that as per sub-rule (10) of Rule 138 of the Central Goods and Services Tax Rules, 2017, a transporter would have time of one day to transport the goods for every 100 Kms. of distance require to be travelle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner of minor clerical error which would be condoned. [5] On the other hand, learned special counsel Sri A. Nandi appeared for the State Government and opposed the petition contending that the transporter was carrying the goods without valid E-way bill. The Tax Inspector was within his right to demand taxes and penalties. In any case, statutory appeal against the impugned order is available which the petitioner has not availed of. [6] Having thus heard learned counsel for the parties and having perused documents on record, it emerges indisputably that the defect of the goods in transporting without valid E-way bill was as a result of a minor oversight and a clerical error. Things which are not seriously disputed are: (i) That ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to clarify this issue and to ensure uniformity in the implementation of the provisions of the law across the field formations, the Board, in exercise of its powers conferred under Section 168 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act ) hereby clarifies the said issue hereunder. ****** ****** ******* ******* 5. Further, in case a consignment of goods is accompanied with an invoice or any other specified document and also an e- way bill, proceedings under Section 129 of the CGST Act may not be initiated, inter alia, in the following situations: a) ***** b) ***** c) ***** d) Error in one or two digits of the document number mentioned in the e-way bill; e) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... procedure to deal with such incidence is spelt out in CBEC, Government of India, Ministry of Finance, Department of Revenue under Circular No. 64/38/2018-GST, dated 14-09-2018 issued form file No. CBEC/20/16/03/2017-GST. [9] Hindalco has also filed an affidavit in which it is stated as under: 9. That with reference to the Statements made in paragraph 5 of the writ petition, I say that it is true that the Consigner i.e. Hindalco s godown issued e-way bill on 25.10.2018 showing 470 Kms as distance whereas the actual distance from Howrah to Agartala is 1470 Kms. 10. That with reference to the Statements made in Paragraph 6 of the writ petition, I say that in the e-way bill at page 30 of the writ petition it is categorically st ..... X X X X Extracts X X X X X X X X Extracts X X X X
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