2026-VIL-136-GSTAT-BLR
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SGST Tribunal

GST - Penalty under Section 129 for movement of goods on expired e-way bill - Appellant's consignment accompanied by lorry receipt, tax invoices, e-way bills and test certificate was intercepted - The e-way bills had expired as the software, on entry of the destination, calculated distance and validity period on a wrong place name - Proper officer treated the movement as one without e-way bill and invoked Section 129, which the appellate authority confirmed relying on the view that non-extension of validity showed awareness of the provisions - Whether the imposition of tax and penalty under Section 129 is justified for the reason that the period of the e-way bill had expired and validity was not extended as per Rule 138 - HELD - The only defect was the expiry of the e-way bill, the integrated tax had been charged in the invoices, and physical verification in Form GST MOV-04 found no discrepancy between the description of goods as per invoice and as verified - The proper officer did not find that movement with an expired e-way bill had resulted in evasion of tax - The Board Circular itself distinguishes between serious and substantive violations and those that are minor or procedural in nature - The decisions relied upon by the Respondent are distinguished, being either not subscribed to by the jurisdictional High Court, rendered in the context of blank declaration forms, concerned with a mandatory penalty under another statute, or confined to the quantum of penalty under Article 142 and not a binding precedent - Intention to evade tax is the relevant factor for invoking Section 129, and there was no such intention - Invoking Section 129 was not valid and unjustified, the order confirming tax and penalty is set aside and the appeal is allowed
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