2026-VIL-129-GSTAT-AGR
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SGST Tribunal

GST - Detention of goods and imposition of penalty for expired e-way bill and mismatch of vehicle registration number under Section 129 of CGST Act, 2017 read with Section 68 and Rule 138 of CGST Rules, 2017 - Appellant contended that non-updation of vehicle details in the e-way bill was a technical and procedural lapse not affecting taxability or resulting in revenue implication - Whether the appellant is liable to penalty under Section 129 for expiry of e-way bill coupled with mismatch of vehicle registration number - HELD - As per Section 68 of the CGST Act, the driver of a conveyance carrying goods exceeding the specified threshold must carry relevant documents, and Explanation (2) to Rule 138(3) provides that an e-way bill is not valid for movement of goods until Part B is duly filled up with correct details of the vehicle - CBIC Circular No. 64/38/2018-GST covering minor clerical errors of one or two digits in the vehicle number cannot be extended to a case of complete substitution of vehicle number - The vehicle number mentioned even in the expired e-way bill was entirely different from the vehicle in which the goods were actually being transported, and no plausible explanation or relevant document was furnished by the appellant to show bona fide - Transporting consignments with an incomplete or expired e-way bill creates a rebuttable presumption of intention to evade tax, and the onus shifts to the dealer or consignor to rebut such presumption with credible positive evidence or surrounding circumstances - The presumption of intention to evade tax stands established from the facts and circumstances of the case and has not been rebutted by the appellant - No legal or factual error is found in the concurrent findings recorded by the authorities below warranting interference by the Tribunal - The appeal is dismissed
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