2025-VIL-344-GUJ
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SGST High Court Cases

GST - Transport of raw material to job worker, Non-generation of Part-B of e-Way Bill – The goods in transportation were intercepted by the authorities as the Part-B of the E-Way Bill was not generated – Imposition of penalty under Section 129(1)(a) of the CGST Act, 2017 for failure to generate the Part-B of the E-Way Bill - Whether the imposition of penalty under Section 129(1)(a) of the CGST Act for the non-generation of Part-B of the E-Way Bill was justified, especially when the goods were being transported for job work and the petitioner had provided a valid Delivery Challan – HELD - The non-generation of Part-B of the E-Way Bill was a technical and clerical lapse – Petitioner is not a ‘supplier’ as defined under Section 2(105) of the CGST Act and has only transported the goods other than by way of supply for job work – The Circular No. 64/38/2018-GST dated 14.09.2018 provided that in cases where the consignment is accompanied by an invoice or any other specified document and an E-Way Bill, proceedings under Section 129 may not be initiated for certain errors, including the non-generation of Part-B of the E-Way Bill - the respondent-Authorities have passed the impugned order without considering the facts of the case that the contravention of the Rule 138 of the CGST Rules is lineal and technical for not generating Part-B of the E-Way Bill - the petitioner, being a not a 'supplier' under the GST Act and having transported the goods for job work, could not have been saddled with the maximum penalty. The penalty is reduced to Rs. 25,000/- and the respondents are directed to refund the balance amount paid by the petitioner - the petition is partly allowed
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