2026-VIL-108-GSTAT-VRN
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SGST Tribunal

GST – Transportation of goods with second E-way Bill generated after expiry of first with modified invoice number – Appellant was imposed penalty under Section 129 of the CGST Act for transportation of goods without valid documents with intention to evade tax. Appellant claimed vehicle met with breakdown and challenged the penalty on ground that the breakdown resulted from circumstances beyond their control and no intention to evade tax was present – Whether generation of second E-way Bill without extension as per Rule 138(10) of the CGST Rules, 2017, with modified invoice number and with altered place of dispatch, constitutes transportation of goods with mala fide intention to evade tax under Section 129 – HELD - Rule 138(10) provides for extension of E-way Bill within 8 hours of expiry but does not authorize generation of fresh E-way Bill on the basis of same invoice. The breakdown claim lacks substantiation as no actual location has been disclosed, no proof of vehicle repair has been provided, and no explanation has been given regarding how goods were transported from Orai to Kachora Ghat, Etawah. The generation of second E-way Bill with the same invoice number was possible only by modifying the invoice number by inserting zero prior to invoice number. The improbable theory of breakdown, absence of proof, uninterrupted passage from Manjusar to Orai, and loading of goods from Kachora Ghat instead of Orai, establish on preponderance of probabilities that the second E-way Bill was the product of fraud and deception with intention to evade tax - The facts do not constitute mere typographical or clerical error. The circumstantial evidence clearly shows that goods transported would have reached destination and an effort was made to supply goods loaded from a different place with forged invoice number in E-way Bill. The liability to impose penalty under Section 129 stands substantiated – The impugned orders affirmed and the appeal is dismissed
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