Devbhoomi Casting Private Limited Vs. Commissioner State Tax (Joint Commissioner (Appeal)
Penalty u/s 129 due to expired e way bill for reasons beyond the control of taxpayer is not justified: Uttarakhand First Appellate Authority
Uttarakhand GST Appellate authority sets aside penalty order under section 129 levied due to expiry of e-way bill. Facts of the case: Movement of goods was completed within the prescribed period of the E-way bill. However, due to the plant being closed on Sunday Vehicle was parked in a nearby Dhaba. E-way bill expired on midnight of Sunday and could not be updated due to poor internet connectivity in the region.
Appellate Authority observed that the Honourable Supreme Court of India in the case of AC(ST) & ors. vs. M/s Satyam Papers (P) Ltd. & Anr upheld the Decision of Telangana HC quashing the order of penalty for e way bill expired due to reasons beyond the control of the taxpayer.