Sangeeta Jain Vs Union of India and 3 Others (Allahabad High Court)
It held: (i) the goods mentioned in the invoice and e-way bill matched; in terms of quantity and value; the non-mention of dispatch address is a minor breach not inviting provisions of section 129
The petitioner is a dealer registered in Maharashtra. It sold goods to a purchaser in Telangana. It sold goods from Delhi depot. The goods were intercepted, during transit, in Uttar Pradesh. An order came to be passed imposing penalty under section 129 of the CGST Act on the ground that the dispatch address of the goods is not mentioned in the invoice. An appeal was filed, but with no success. As there is no GST Tribunal, hence, writ petition was filed.
The Hon’ble Allahabad High Court allowed the writ petition and set aside the orders. It held: (i) the goods mentioned in the invoice and e-way bill matched; in terms of quantity and value; the non-mention of dispatch address is a minor breach not inviting provisions of section 129; (ii) _mens rea_ is a sine qua non for imposition of penalty under section 129; (iii) follows judgment in the case in Hindustan Herbal Cosmetics; (iv) directs department to refund tax and penalties in 2 weeks to the petitioner.
