ArticleGST Article

Mere reliance on the reply of the driver of the vehicle in order to process confiscation and imposition of fine & penalty contrary to Section 130 of the CGST Act

The Hon’ble Uttarakhand High Court in the case of M/s Gajanand Granite held that the confiscation proceedings initiated and concluded on the same day without affording an opportunity of being heard to the petitioner and merely relying on the statement of the driver of the vehicle are in violation of the mandate prescribed in Section 130 (4) of the CGST Act.

ArticleGST Article

Goods cannot be detained by the Department where there is no intent of tax evasion & E-way bill could not be generated due to technical glitch

The Hon’ble Allahabad High Court in M/s T.K. Printers held that tax and penalty under Section 129 of the CGST Act cannot be imposed in absence of intent to evade tax, where e-way bill was generated before passing of the detention order and the goods were part of a stock transfer which were clearly not meant for sale.

ArticleGST Article

Carrying a valid E-Way Bill is mandatory for the movement of goods from one place to another

The Hon’ble Allahabad High Court in M/s. Lalitpur Power Generation Company Ltd. dismissed the writ petition and upheld the penalty imposed under Section 129 of the UPGST Act for want of valid e-way bill. The implementation of the 14th Amendment to tthe UPGST Rules, w.e.f. April 01, 2018, carrying a valid e-way bill during goods transit is mandatory.