9911796707
TMI Blog2023 (9) TMI 1171X X X X Extracts X X X X X X X X Extracts X X X X ..... of the petitioner. Accordingly, proceedings under Section 129 of HGST/CGST Act should not have been initiated, as per circular dated 14.09.2018 (P-6). The object of circular dated 14.09.2018 was that in case of circumstances as detailed in the circular, which were procedural in nature and there no intention of misleading the transfer of goods, the proceedings should not have been initiated under Section 129 of HGST/CGST Act. Apart from not mentioning number of the vehicle in Part B, all the other documents have been shown by the driver of the vehicle. The present petition is allowed. X X X X Extracts X X X X X X X X Extracts X X X X ..... eir books of account and the details are verifiable from relevant printouts of their account books. The petitioner is registered under GST Law in 25 states of India and is having a turnover of Rs. 2,600 Crores approximately. 6. The petitioner was initially issued a Show Cause Notice dated 28.10.2018 (P-1) to which they replied on 31.10.2018 (P-2) but their reply was not taken into consideration by the AETO, Gurugram. 7. The Assistant Excise and Taxation Officer, Gurugram, Haryana State GST vide his Penalty Order dated 31st October, 2018 imposed a pre-deposit of 100 percent tax amounting to Rs. 6,69,672/- and penalty of equivalent amount by invoking Section 129 (1) (a) of HGST Act read with Section 20 of the IGST Act. The copy of the penal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom New Delhi to Gurugram. On demand, the driver-cum-person in-charge of the vehicle produced the documents as mentioned in para No. 3 of the reply. Further it has been stated that the petitioner had himself admitted that their staff had generated the E-way bills without completely filling Part B of the documents. Non-filing of part B of the documents is a gross violation of the provisions of law. 10. Learned counsel for the petitioner at the very outset has referred to circular dated 14.09.2018 (P-6) wherein it has been stated that in case of technical errors in the documents accompanying the goods during their transportation, the provisions of Section 129 of HGST Act may not be resorted to, but instead the goods may be released on paymen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r in the address of the consignee to the extent that the locality and other details of the consigner are correct; d) Error in one or two digits of the document number mentioned in the my bill e) Error in the 4 or 6 digit level of HSN where the first 2 digits of HSN are correct and the rate of the tax mentioned is correct. f) Error in one or two digits/characters of the vehicle no. 15. The case of the petitioner falls under clause (f) as he has not mentioned the vehicle no in part B of Unique No. 731037090912, 731037090913, 731037090914 dated 25.10.2018 and 731037090918 dated 25.10.2018. It is not in dispute that if the case of the petitioner falls under the above conditions mentioned in the circular dated 14.09.2018, then proceed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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