BVM Trans Solutions Private Limited Vs Commercial Tax Officer (Karnataka High Court)
Karnataka High Court held that non-filling of registration number in Part-B in e-way bill is curable defect and the same would not invalidate or render illegal the e-way bill. Accordingly, levy of penalty u/s. 129 of the KGST Act is not tenable in law.
Facts- The petitioner is a transport service provider which was transporting the subject goods from Chennai to Bangalore in the subject vehicle, when the subject conveyance and goods were intercepted on 14.11.2023 by the respondents who conducted inspection on 15.11.2023 and passed an order of detention on 16.11.2023 and issued a notice u/s. 129(3) the KGST Act, proposing to levy penalty on the ground that Part-B of the e-way bill did not contain / mention the vehicle number at the time of interception.
The petitioner challenged the aforesaid order dated 02.12.2023 by filing an appeal before the 2nd respondent – appellate authority who passed an order dated 18.03.2024 and set aside the said order by partly allowing the appeal and directed levy of general penalty of Rs.25,000/- on the petitioner and further directed refund of the balance amount and for release of the bank guarantee submitted by the petitioner back to it expeditiously.
