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TMI Blog2020 (8) TMI 869X X X X Extracts X X X X X X X X Extracts X X X X ..... at the petitioner was transporting the goods without e-way bills, which will attract the provisions of Section 129 (1) (a), which ordains 100% penalty leviable on the value of goods, but pleads indulgence as imposing 100% penalty is on a higher side. The order passed the 3rd respondent is legally sustainable in accordance with law, which is not disputed the same warrants no interference by this Court - petition dismissed. - WRIT PETITION No.12276 of 2020 - - - Dated:- 7-8-2020 - HON BLE SRI JUSTICE C. PRAVEEN KUMAR AND HON BLE SMT. JUSTICE LALITHA KANNEGANTI Petitioner and Advocate : M. Solomon Raju Respondent and Advocate : GP For Revenue Order: (Per Lalitha Kanneganti, J) The writ petition is filed under Articl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted his explanation on the same day bringing it to the notice of respondents the above facts. But without considering his explanation, the 3rd respondent imposed 100% penalty on the tax already paid by him. 4. Learned counsel for the petitioner would submit that it was never their intention to avoid the tax and it was mistake in the process and when they consulted an Advocate they came to know that whenever the value of goods is above ₹ 50,000/-, an e-way bill is required for movement of goods even within the State. Learned counsel would further submit that the petitioner paid requisite taxes both SGST and CGST in both invoices and the only mistake on the part of petitioner is that he has not raised e-way bill. He would further sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , (a) on payment of the applicable tax and penalty equal to one hundred per cent of the tax payable on such goods and, in case of exempted goods, on payment of an amount equal to two per cent of the value of goods or twenty-five thousand rupees, whichever is less, where the owner of the goods comes forward for payment of such tax and penalty; (b) on payment of the applicable tax and penalty equal to the fifty per cent of the value of the goods reduced by the tax amount paid thereon and, in case of exempted goods, on payment of an amount equal to five per cent of the value of goods or twenty-five thousand rupees, whichever is less, where the owner of the goods does not come forward for payment of such tax and penalty; (c) up ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lose reading of the impugned order shows that immediately after noticing that a single consignment of 80 plywood sheets transporting under two invoices without e-way bill and also identifying it as fraud transaction in order to avoid e-way bills which are mandatory documents as per the CGST Act, the 3rd respondent by following the procedure contemplated under Section 129 (3) of CGST Act has issued the notice to the petitioner. Even the counsel for the petitioner also admits that the petitioner was transporting the goods without e-way bills, which will attract the provisions of Section 129 (1) (a), which ordains 100% penalty leviable on the value of goods, but pleads indulgence as imposing 100% penalty is on a higher side. As we are of the c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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