2026-VIL-160-GSTAT-LCK
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SGST Tribunal

GST - Penalty under Section 129 of the CGST Act, 2017 for expiry of validity of e-way bill - Appellant explained that the goods were transported over a long distance, that the e-way bill could not be extended due to inadvertence, non-availability of regular staff during the festive period and office closure - Whether the mere expiry of the validity of an e-way bill, without any independent evidence establishing an intention to evade tax, is sufficient to justify the imposition of penalty under Section 129, when the goods were accompanied by relevant transportation documents - HELD - Mere expiry of the e-way bill, by itself, does not conclusively establish that the Appellant intended to evade tax, and a procedural or documentary lapse and an intention to evade tax are distinct matters which must be examined on the facts and evidence of the case. The existence of a procedural contravention does not dispense with the requirement of examining the circumstances in which it occurred. The goods were accompanied by the relevant tax documents and were being transported to the declared destination, and the record did not establish any diversion of goods, suppression of the transaction, discrepancy in the identity of the goods or any other independent circumstance demonstrating an attempt to evade tax, nor was any evidence brought by the Department to show that the Appellant deliberately allowed the e-way bill to expire - The factual basis for the penalty must be established by the authority seeking to sustain it. The penalty imposed merely on account of the expiry of the e-way bill, without any independent evidence of tax evasion, is not sustainable - The order of the first appellate authority is set aside, the appeal is allowed
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