Bacardi India (P) Ltd. vs. Commissioner State Tax (Joint Commissioner (Appeal), State Tax, Haldani); Appeal Number: 24/2020; Date of Decision: 21/11/2020
Uttarakhand GST Appellate authority sets aside penalty order under section 129 for minor error in e waybill. In the E way bill Invoice Number was mentioned instead of Bill of Entry number.
Joint Commissioner (Appeal), State-Tax, Haldwani, in light of Circular No.- 64/38/2018; Dated 14-09-2018 quashed the order of Assitant commissioner demanding integrated tax and Penalty of Rs 1,29,915 each under section 129 and instead levied a general penalty of Rs 1,000/- on the Appellant.
The honorable Authority made the following major observations in this regard:
1) Section 129(3) shall be invoked if E way Bill or Invoice/ Bill of entry/ Delivery Challan/ Bill of Supply are not available with vehicle.
If these documents are available with the vehicle Section 129(3) can not be invoked.
2) It is mandatory for the proper officer to set out the relevant facts and the basis of his decision in his order.
3) Imposing penalty for Human or technical errors is not justified.