9911796707
TMI Blog2024 (8) TMI 72X X X X Extracts X X X X X X X X Extracts X X X X ..... h unjust penalty due to a minor discrepancy in the PIN code in the GST Registration and the Tax Invoices is to be construed as a minor violation of the provisions of respective GST enactments. It is noticed that the difference in the address given in the E-Way Bill and the address in the Tax Invoices are only on account of the difference in the Head Office and the actual place from which the delivery was made. The petitioner had earlier obtained registration under VAT Act, for the place from where the despatch was made. The Tax Invoices, that has been raised by the petitioner, is from the same address at earlier obtained registration from VAT Authority. The imposition of penalty for technical venial breach of the provisions or the minor dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E-Way Bill. However, there was a discrepancy between the PIN code of the petitioner in the Tax Invoices and in the E-Way Bill. The address in the Tax Invoices and E-Way Bill is as detailed below: Address in Tax Invoice Address in E-Way Bill Near Sultanpur Village, Sandur Taluk, District Bellary 583 115, Karnataka, India. Phone:9243600601, Mobile:9448286181 SYN 38 Musenayakanahalli Yarabanhalli Village, Sultanpur, Tornagallu, Ballari, Karnataka-583123. 3. Pursuant to the detention of the vehicle, since the consignment was urgently required, the penalty, that was imposed, was also paid on 06.09.2023 by the petitioner, which was acknowledged by the respondent in Form GST DRC 03 dated 07.09.2023. The petitioner has now come forward with this Wr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... That apart, the learned counsel for the petitioner submits that the address given in the E-Way Bill and the VAT registration obtained under Rule 9(1) of the Karnataka VAT Rules, 2005 are one and the same. 7. It is submitted that there is a minor discrepancy in so far as the PIN code, which mistake has been carried forward by the petitioner in the E-Way Bill as the GST Registration bears the address at PIN code 583123. 8. It is submitted that in view of the above Circular, at best, the penalty to the tune of Rs. 500/- each under Section 125 of the CGST and SGST had imposed in Form GST MOV 07 in every consignment. 9. The Writ Petition is opposed by the learned Additional Government Pleader for the respondent on the ground that the impugned o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon ble Division Bench of the High Court of Allahabad has held as follows: 15. The challenge sought to be raised to the order dated 15.2.2018 passed under Section 129(3) of the Act, 2017, having been made at a belated stage, we are of the view that the relief claimed in this regard in terms of relief clause (I), would be barred by laches; moreso, in the light of the fact that the petitioner claims to have deposited the entire amount of tax and penalty determined under the said order, and by virtue of the deeming provision under sub-section (5) all proceedings in respect of the notice specified under subsection (3) shall be deemed to be concluded. 16. Having considered the submissions made by the learned counsel for the petitioner and learn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents. Although the petitioner has come long after the impugned order was passed, the Court is of the view that the philosophy under the respective GST enactments is not to levy unjust tax and burden on assessee, who is otherwise regular in paying tax and complies with the law. 20. Under these circumstances, the impugned order passed by the respondent is quashed. In view of this order, the respondent is directed to either refund the amount paid by the petitioner or allow the petitioner to take credit in their Electronic Cash Register or Electronic Cash for adjustment towards future tax liablity of the petitioner. This Writ Petition is disposed of with above directions. No costs. Consequently, connected miscellaneous petitions are closed. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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