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Where Part-B of E-way bill was not complete, tax and penalty would be imposed on transporter

Shanti Prime Publication Pvt. Ltd.

E-Way Bill — Section 129 of CGST Act — In the instant case, petitioner is a transporting firm, the vehicle was  detained for the reason that Part-B of the e-way bill is not complete and it is not valid for movement under Section 138 of the CGST Act.

The petitioner argued that the invoices were all in order and the only infraction was non-filling of Part-B of the e-way bill. The learned counsel draws our attention to Section 126 of the CGST Act to argue for the proposition that no officer shall under this Act impose any penalty for minor breaches of tax regulations or procedural requirements and in particular, any omission or mistake in documentation which is easily rectifiable and made without fraudulent intent or gross negligence. According to her, non-filling of part-B of e-way bill is only a minor breach as stated in Section 126.

According to the learned counsel, in the instant case, the consignment was with all accompanying documents pertaining to the sale and therefore, the transporter could not be mulcted with liability to pay tax and penalty u/s 129 of CGST Act.

The government pleader contend that infraction of Section 129 would be liable for penalty as stated therein irrespective of whatever is stated in any other provision in the Act, because Section 129 is a self contained code by itself as the Section starts with a non-obstante clause. The provision is applicable to “any person transporting any goods”, which would also include a transporter as well.

The non-obstante clause in Section 129 indicate that neither Section 126, nor the general provision of penalty under Section 125, or Section 122 would apply in cases where Section 129 is attracted.

Held that—The court dismissed the Writ Petition refusing to find any infirmity in orders passed by department. — Daily Express Vs. The Assistant State Tax Officer, State GST Department, Kollam, Commissioner of Kerala State Goods And Service Tax Department, Office of The Commissioner of Kerala State Goods And Service Tax Department, Thiruvananthapuram And State of Kerala, Thiruvananthapuram [2019] 09 TAXLOK.COM 054 (Kerala)

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