The mere fact that Part-B of the E-way Bill produced at the time of checking was not filled hardly constitute a ground for detention of the goods, impugned order imposing tax and penalty under Section 129(1)(a) is hereby set aside and appeal is accepted.
Goods in Transit— In the present case, the AETO has imposed penalty on the ground that the goods in question were being transported without filling up the part-B of E-way Bill.
However, the goods were moving from the place of the supply of the appellant to the office of transport company for further transportation. Hence, the proviso 3rd of Rule 138 of HGST/CGST Act are attracted. As per the 3rd proviso of this Rule no a-way bill is required to be generated.
The mere fact that Part-B of the E-way Bill produced at the time of checking was not filled hardly constitute a ground for detention of the goods, as the goods were in movement at the time of checking for further transportation and officer has not considered the actual facts of the case
Held that— Order imposing tax and penalty under Section 129(1)(a) of the HGST/CGST/ IGST Acts is hereby set aside and appeal is accepted. However, a penalty amounting at Rs.50001- each under section 125 of the HGST/CGST Act, 2017 is imposed for not mentioning the name of stating/place of transporter in the tax invoice.
The mere fact that Part-B of the E-way Bill produced at the time of checking was not filled hardly constitute a ground for detention of the goods, impugned order imposing tax and penalty under Section 129(1)(a) is hereby set aside and appeal is accepted.
Goods in Transit— In the present case, the AETO has imposed penalty on the ground that the goods in question were being transported without filling up the part-B of E-way Bill.
However, the goods were moving from the place of the supply of the appellant to the office of transport company for further transportation. Hence, the proviso 3rd of Rule 138 of HGST/CGST Act are attracted. As per the 3rd proviso of this Rule no a-way bill is required to be generated.
The mere fact that Part-B of the E-way Bill produced at the time of checking was not filled hardly constitute a ground for detention of the goods, as the goods were in movement at the time of checking for further transportation and officer has not considered the actual facts of the case
Held that— Order imposing tax and penalty under Section 129(1)(a) of the HGST/CGST/ IGST Acts is hereby set aside and appeal is accepted. However, a penalty amounting at Rs.50001- each under section 125 of the HGST/CGST Act, 2017 is imposed for not mentioning the name of stating/place of transporter in the tax invoice.