Since the appellant himself admitted their mistake by not correcting the vehicle number. Therefore, they are liable for a penalty under Section 125 of the CGST Act, 2017.
Goods in transit- In the instant case, the appellant has submitted copies of both the E-way Bill No. 741043010569 one which was generated at 04.37 PM prior to the commencement of movement of the goods in which the vehicle registration number was shown RJ-14-GF-6705 in which the goods were supposed to be delivered/loaded to the customer and other one E-way Bill No. 741043010569 which was generated at 05.28 PM after realizing their mistake about the vehicle number in which vehicle registration number was correctly shown as RJ-14-GF-6858, the same vehicle was got intercepted in movement at Naya Khera, Vidhyadhar Nagar, Jaipur by the Officers of CGST Division-B, at 05.18 PM. Though the appellant has made a error in mentioning the vehicle number they himself admitted that due to sudden change in vehicle plan by the transporter they could not change the vehicle number. Since the appellant himself admitted their mistake by not correcting the vehicle number. Therefore, they are liable for a penalty under Section 125 of the CGST Act, 2017.
Held that- In view of the above discussion and findings and after considering the legal requirement of documents in the instant case I hereby set aside the impugned order passed by the adjudicating authority and allow the appeal filed by the appellant. I impose a penalty of Rs.15,000/- (Rupees Fifteen Thousand only) under Section 125 of the CGST Act, 2017 on the appellant.