Boron Rubbers India Vs Union of India & Ors (Gujarat High Court)
Gujarat High Court held that since petitioner has generated Part-A of the E-Way Bill covering all the transport related details, the benefit of the Circular No.64/38/2018-GST is required to be given, hence the penalty amount is reduced.
Facts- The petitioner is a partnership firm engaged in manufacturing of rubber sheet and related products. On 7th August, 2018, the petitioner issued one Delivery Challan for delivery of its raw material to job worker based in Maharashtra.
When the goods were being removed for the purpose of job work, the same were intercepted by the respondent No.3 on 08.08.2018 and statement of the driver was recorded. The respondent No.3 issued the Form GST MOV-01 followed by the order of detention u/s. 129(1) of the GST Act in form GST MOV-06 dated 08.08.2018.
As the petitioner was required to transport the goods for job work, the petitioner paid an amount of Rs.7,36,490/- on 09.08.2018 to release the goods. The petitioner also filed reply to the show-cause notice which was issued in Form GST MOV-07 on the same day i.e. on 09.08.2018 contending that no tax is required to be paid u/s. 143 of the GST Act and there was no intention of the petitioner to evade the payment of tax. It was also submitted that the petitioner had provided a copy of the Delivery Challan and Lorry Receipt and there was only a clerical mistake of not updating Part-B of the E-Way Bill.
