Challenge to penalty order u/s 129(1) of CGST Act for ...

Penalty reduction for transporting goods without Part-B of e-way bill, despite customs clearance and tax payment.

Case Laws GST

November 16, 2024

Challenge to penalty order u/s 129(1) of CGST Act for non-generation of Part-B of E-way bill. Petitioner accepted notice and paid Rs. 11,08,150 penalty voluntarily without objection. Respondent justified in passing penalty order for violating Section 129(1). However, petitioner had no intention of tax evasion, transporting goods from port after customs clearance. Part-A of e-way bill generated, only Part-B not accompanying goods when intercepted. Petitioner liable for penalty equivalent to 200% of tax payable, but since IGST already paid, subjected to 200% of tax paid. Contravention of Rule 138 technical as goods not accompanying Part-B. Penalty u/s 129(1)(a) modified to Rs. 25,000 instead of Rs. 11,08,150 to justify technical violation of not having Part-B. Impugned penalty order modified to Rs. 25,000.

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Challenge to penalty order u/s 129(1) of CGST Act for ...

Penalty reduction for transporting goods without Part-B of e-way bill, despite customs clearance and tax payment.

Case Laws GST

November 16, 2024

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