GSTAT Order
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GST – Transportation of goods without E-way Bill, Subsequent generation and production of E-way Bill - Intention to Evade Tax - Goods were accompanied by tax invoice and other documents. E-way Bill was subsequently generated and produced during submission of reply before seizing officer. Proper Officer imposed tax and penalty confirming violation of Rule 138(1) of the CGST Rules, 2017 - Appellate Authority allowed appeal on ground that E-way Bill was subsequently produced and no discrepancy existed in accompanying documents - Whether absence of E-way Bill at time of transportation can be cured by subsequent generation and production of E-way Bill - HELD – E-way Bill is integral part of statutory mechanism for monitoring movement of taxable goods under GST regime. Generation of E-way Bill is mandatory online process conducted at time of dispatch of goods whereas tax invoice is issued manually by taxpayer - Absence of E-way Bill at time of transportation where goods are generated subsequently after interception indicates clear intention to evade tax as it prevents electronic monitoring through outward supply records which would otherwise prevent manipulation of books of accounts - Short distance inter-State transportation without E-way Bill further highlights trader's intent to evade tax - Mere production of E-way Bill subsequently after interception and during penalty proceedings does not satisfy mandatory requirement of Rule 138(1) which prescribes generation before commencement of movement - Present case involves deliberate non-compliance with online E-way Bill generation process at time of dispatch indicating intention to evade tax and circumvent statutory monitoring mechanism - First Appellate Authority erred in treating violation as merely procedural lapse – The original order imposing tax and penalty under Section 129(3) of CGST Act 2017 is restored. Order by First Appellate Authority is quashed – The Revenue appeal is allowed
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