9911796707
TMI Blog2025 (2) TMI 890X X X X Extracts X X X X X X X X Extracts X X X X ..... tax invoice and e-way bill as Annexure No. 2 to this writ petition. Further, except the aforesaid discrepancy, no other discrepancy has been pointed out by the authorities below. Once the authorities below have not pointed out any other mismatch relating to quality, quantity, items of goods, etc. as disclosed in the tax invoice, the error can be a genuine human error while generating the e-way bill. Further, the record shows that no finding has been recorded with regard to intention to evade payment of tax, which is essential for levying penalty. The human error, which has been committed while generating the e-way bill, cannot be the only ground for justifying initiation of proceedings under section 129 of the GST Act. Conclusion - The t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t no. 3 issued notice for levy of tax and penalty under section 129(3) of the GST Act, to which the petitioner filed reply, but the respondent no. 3, by the impugned order dated 04.09.2023, rejected the reply of the petitioner and imposed penalty and tax upon the petitioner. Aggrieved by the order dated 04.09.2023, the petitioner preferred an appeal, which has been rejected vide impugned order dated 20.03.2024. 4. Learned counsel for the petitioner further submits that there was no intention to evade payment of tax and it is due to technical/human error, the mistake was committed while generating the e-way bill. He further submits that except the aforesaid mistake, no other defects were pointed out by the authorities. He further submits th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce itself. The petitioner has brought on record copies of the tax invoice and e-way bill as Annexure No. 2 to this writ petition. Further, except the aforesaid discrepancy, no other discrepancy has been pointed out by the authorities below. Once the authorities below have not pointed out any other mismatch relating to quality, quantity, items of goods, etc. as disclosed in the tax invoice, the error can be a genuine human error while generating the e-way bill. 9. Further, the record shows that no finding has been recorded with regard to intention to evade payment of tax, which is essential for levying penalty. The human error, which has been committed while generating the e-way bill, cannot be the only ground for justifying initiation of p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . regime, all the details are available on the G.S.T. portal and it is admitted that e-tax invoice was raised and e-way bill was generated and the same was not cancelled within 24 hours as provided under the Act. Once the said fact is not disputed and the petitioner has not exercised its right either to withdraw the tax invoice or e-way bill in question, it was well within the knowledge of the department that movement of the goods in question has been undertaken by the petitioner. Merely on the technical ground that e-way bill accompanying with the goods in question was expired on 1.6.2023 whereas the vehicle had been intercepted in the intervening night of 2/3.6.2023. 12. The purpose of e-way bill is that the department should know the m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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