BMR Enterprises Vs State of Up And 3 Others (Allahabad High Court)
The Allahabad High Court has nullified a penalty imposed on BMR Enterprises by tax authorities, citing a minor discrepancy in the vehicle registration number on an e-way bill. The decision, delivered in the case of BMR Enterprises Vs. State of UP and 3 Others, sets aside the penalty order dated August 9, 2023, and the appellate authority’s order of October 31, 2023.
BMR Enterprises, a registered dealer in electronic goods, was transporting goods from Agra to Mathura on August 8, 2023. The consignment, carried by Truck No. UP 83 CT 2724, was accompanied by a delivery challan, e-way bill, and bilty. However, on August 9, 2023, a mobile squad intercepted the vehicle, detaining it and the goods on the grounds that the e-way bill incorrectly listed the vehicle number as UP 80 CT 7024. This led to a penalty order under Section 129(3) of the Goods and Service Tax Act, 2017, imposing a total tax and penalty of Rs. 2,67,970/-. An appeal filed under Section 107 of the Act was subsequently dismissed.
Representing the petitioner, counsel Rahul Agrawal argued that the error was merely a “human error” in entering the vehicle number, specifically “UP 80 CT 7024” instead of “UP 83 CT 2724.” He emphasized that all other necessary documents accompanied the goods, and there was no intention to evade tax.
