Kamal Envirotech Pvt. Ltd Vs Commissioner of GST And Anr (Delhi High Court)
Delhi High Court held that imposition of penalty under section 129 of the Central Goods and Services Tax Act, 2017 [CGST Act] for minor procedural breaches is unjustified. Accordingly, writ petition disposed of and penalty set aside.
Facts- The writ petitioners have approached this Court aggrieved by the demands raised by the respondents in purported application of the provisions enshrined in Section 129 of the Central Goods & Services Tax Act, 2017 and which have subsequently come to be affirmed by the appellate authorities. The Order-in-Original which is impugned by Kamal Envirotech Pvt. Ltd. is dated 26 September 2020 and which ultimately came to be affirmed by the appellate authority in terms of its decision rendered on 15 January 2022. In the matter of M/s Zeon Life Sciences Ltd., a demand originally came to be created against that writ petitioner by an order dated 12 January 2021, and which too was upheld by the appellate authority by its order of 15 February 2022. The demands themselves emanate from an allegation levelled against the writ petitioners of goods having been transported under an incomplete E-way Bill, Part B whereof was incomplete or missing. The factum of taxes leviable on such goods having been duly paid is not disputed.
