GSTAT Order
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SGST Tribunal

GST – Levy of Penalty under Section 129(3) of the CGST Act on transit of goods without E-way Bill - Procedural Lapse – The vehicle carrying goods covered by genuine tax invoices was intercepted without E-way Bill. E-way Bill was generated nine minutes after interception and immediately produced before authority. Proper Officer imposed penalty under Section 129(3) on ground of movement of goods without E-way Bill - Whether penalty under Section 129(3) can be imposed for procedural lapse in generating E-way Bill when E-way Bill is generated immediately after interception in absence of any material indicating tax evasion intent - HELD – The procedural lapse in not generating E-way Bill prior to interception is admitted. However lapse occurred in background of genuine transaction fully supported by purchase and sale invoices, challans, ledger accounts and bank records. E-way Bill was generated within approximately nine minutes and immediately produced before authority. No independent material on record demonstrating suppression, clandestine movement, undervaluation, fake documentation or any positive circumstance indicating tax evasion – The goods (Motorcycles) are highly identifiable goods bearing engine and chassis numbers and subject to R.T.O. registration making transaction completely traceable. Peculiar facts of case indicate bona fide procedural lapse rather than act forming part of attempt to evade tax - The invocation of Section 129 penalty requires element of intent to evade tax, technical violations of E-way Bill requirements without intent to evade tax cannot warrant punishment – The impugned penalty order is set aside and the appeal is allowed
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