When there is an error in one or two digits of the document number mentioned in the e-way bill, we hold that the Respondents made an error in collecting the tax and penalty from the Petitioner.
Section 129 of the CGST Act, 2017— Goods in Transit -- The petitioner sought directions holding the action of the Respondent in detaining the goods on 24.12.2019, while they were on transit from the place of the Selling Dealer in Maharashtra to the place of the Petitioner in Andhra Pradesh and levying tax and penalty of Rs. 2,84,530/- as illegal, improper and incorrect. The order of Detention under Section 129(1) was issued on the ground that Invoice number mentioned in the Tax Invoice is not tallying with the one in E-Way Bill. Invoice Tax Number was ‘REF/19-20/1969’ in the E-Way Bill, the number of the Invoice was typed as ‘REF/19-20/1669’. Therefore, the digit ‘9’ was wrongly mentioned as ‘6’. The counsel for the respondent submitted that there is a remedy of Appeal. The counsel for the Petitioner submitted that an Appeal would lie provided there is an order. But, in the absence of the same, no Appeal would lie. The court observed that only variation in tax invoice and e way bill is that in-stead of ‘1969’, ‘1669’ was typed, i.e., in place of ‘9’, numerical ‘6’ was typed. The Government of India, vide Circular dated 14.09.2018, clarified certain situation where proceedings under Section 129 may not be initiated including the situation that Error in one or two digits of the document number mentioned in the e-way bill. Thus the Respondents made an error in collecting the tax and penalty from the Petitioner.
Held that:- The Hon’ble High Court directed that the Respondents were in error in collecting the tax and penalty from the Petitioner, for release of the goods seized, vide proceeding, dated 24.12.2019, and consequently the Respondents shall release the amount in terms of the Circular and proceed in terms of the circular.
When there is an error in one or two digits of the document number mentioned in the e-way bill, we hold that the Respondents made an error in collecting the tax and penalty from the Petitioner.
Section 129 of the CGST Act, 2017— Goods in Transit -- The petitioner sought directions holding the action of the Respondent in detaining the goods on 24.12.2019, while they were on transit from the place of the Selling Dealer in Maharashtra to the place of the Petitioner in Andhra Pradesh and levying tax and penalty of Rs. 2,84,530/- as illegal, improper and incorrect. The order of Detention under Section 129(1) was issued on the ground that Invoice number mentioned in the Tax Invoice is not tallying with the one in E-Way Bill. Invoice Tax Number was ‘REF/19-20/1969’ in the E-Way Bill, the number of the Invoice was typed as ‘REF/19-20/1669’. Therefore, the digit ‘9’ was wrongly mentioned as ‘6’. The counsel for the respondent submitted that there is a remedy of Appeal. The counsel for the Petitioner submitted that an Appeal would lie provided there is an order. But, in the absence of the same, no Appeal would lie. The court observed that only variation in tax invoice and e way bill is that in-stead of ‘1969’, ‘1669’ was typed, i.e., in place of ‘9’, numerical ‘6’ was typed. The Government of India, vide Circular dated 14.09.2018, clarified certain situation where proceedings under Section 129 may not be initiated including the situation that Error in one or two digits of the document number mentioned in the e-way bill. Thus the Respondents made an error in collecting the tax and penalty from the Petitioner.
Held that:- The Hon’ble High Court directed that the Respondents were in error in collecting the tax and penalty from the Petitioner, for release of the goods seized, vide proceeding, dated 24.12.2019, and consequently the Respondents shall release the amount in terms of the Circular and proceed in terms of the circular.