Pratik Enterprises Vs Principal Commissioner (Jharkhand High Court)
Discrepancy in Loading Point Dooms GST Challenge: Jharkhand HC Upholds E-Way Bill Violation Penalty
The Jharkhand High Court dismissed a writ petition challenging a penalty imposed under Section 129 of the CGST Act, 2017 for discrepancy in the loading point declared in the E-Way Bill. The petitioner’s goods were detained during transit when authorities discovered—through driver statements and GPS data—that the actual loading point was different from the location mentioned in the E-Way Bill.
Despite the petitioner’s contention that the necessary e-Invoice and E-Way Bill had been duly generated before dispatch and therefore the detention was beyond the jurisdiction, the Court held that the accuracy of the E-Way Bill details is paramount and mere generation does not suffice. The discrepancy constituted a clear violation of Rule 138 of the CGST Rules, 2017.
The petitioner had already paid the penalty without protest to secure the release of the goods and vehicle, and the Court observed that the writ petition appeared to be an afterthought. Given the existence of clear adverse material and the petitioner’s conduct, the High Court found no merit in the challenge and dismissed the writ.
FULL TEXT OF THE JUDGMENT/ORDER OF JHARKHAND HIGH COURT
