2026-VIL-126-GSTAT-AGR
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SGST Tribunal

GST – Levy of penalty for mismatch of vehicle number in e-way bill, Difference of opinion between Judicial Member and Technical Member - Detention of goods and imposition of penalty under Section 129(3) of CGST Act, 2017 read with Section 68 and Rule 138 of CGST Rules, 2017 - Revenue appeal against appellate order setting aside penalty imposed for mismatch of vehicle registration number in e-way bill - Whether an e-way bill reflecting an entirely different vehicle registration number, and not merely a one or two digit variation, constitutes a valid document for transportation of goods or whether such mismatch constitutes a deliberate violation with intent to evade tax or a bona fide error entitled to the benefit of CBIC Circular No. 64/38/2018-GST - HELD - The Judicial Member of the view that the CBIC circular covering minor errors of one or two digits cannot be extended to a case of complete substitution of vehicle number, that the presumption of intention to evade tax stood established from the surrounding circumstances and was not rebutted by the respondent; the first Appellate Authority committed a manifest error of law and facts in setting aside the penalty, warranting restoration of the adjudicating officer's order - The Technical Member was of the view that mens rea or intention to evade tax is a sine qua non for invoking Section 129. The accompanying e-invoices contained no discrepancy as to description, quantity, value or destination of goods, and the mismatch in the e-way bill was a bona fide typographical error unsupported by any circumstantial evidence of malicious intent. The presumption of intention to evade tax stood successfully rebutted, warranting affirmation of the order of the first Appellate Authority - In view of the divergent opinions of the two Members on the point of difference, namely, whether an e-way bill reflecting an entirely different vehicle number constitutes a valid document for movement of goods or a deliberate violation with intent to evade tax, the matter is referred to the Hon'ble Vice President, GSTAT, Uttar Pradesh under Section 109(9) of the CGST Act for nomination of third member to resolve the point of difference - Ordered accordingly
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