Case Law Details
M/s Mahalakshmi Packagers Manufacture Vs ACST&E-cum-Proper Officer (GST Appellate Authority, Himachal Pradesh)
As per the facts in hand it appears that the mistake of two digits while entering vehicle no in invoice and E-way bill is a typographic error and may be treated as a minor one. Therefore, the appeal of the appellant is accepted and the order of the Assistant Commissioner State Taxes & Excise -Cum proper officer Paonta Circle-II is set aside. The additional demand of Rs 57708/-deposited by the appellant may be refunded and the penalty of Rs. 500/- under SGST and Rs. 500/- under CGST u/s 125 of CGST/HPGST Act, 2017 is imposed on the Appellant in accordance to CBIC Circular No. 64/38/2018-GST, dated 14th Sep 2018 and the State Circular no. 12-25/2018-19-EXN-GST-(575)-6009-6026 dated 13th March 2019. The judgment in this case was reserved on 21-01-2020 and is released today.
FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY, HIMACHAL PRADESH
1. At the outset, I would like to make it clear that the provisions of both the Himachal Pradesh Goods and Service Tax Act, 2017 and Central Goods & Service Act, 2017 (hereinafter referred to as HPGST and CGST Act respectively) are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the HPGST Act would also mean a reference to the corresponding similar provisions under the CGST Act.
2. This appeal has been filed against the order dated 04-12-2018 passed by the Asst. Commissioner State Taxes & Excise (ACST&E)-cum-Proper Officer, Paonta Sahib Circle-II, District Sirmour vide which an additional demand of Rs. 57,708/- was created against the appellant u/s 129 (1) of HPGST & CGST Act 2017.
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