2026-VIL-288-GSTAT-AGR
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SGST Tribunal

GST - Penalty under Section 129(3) for transportation of goods on an expired e-way bill - Rule 138 of the CGST Rules, 2017 - The vehicle carrying the goods was intercepted and the e-way bill was found to have expired, although the invoice and consignment note were in order and the quantity matched. The goods were detained and penalty was imposed under Section 129(3) - Whether expiry of the e-way bill in transit amounts to a violation of Section 129(1) read with Rule 138 - HELD - The repair slips relied on for the breakdown were produced only before the adjudicating officer and not at the time of interception. The driver also did not narrate the breakdown at interception, and no evidence of movement of the vehicle during transit was shown, so the plea of breakdown is not acceptable. The decisions relied on by the Appellant concerned a technical lapse supported by evidence of breakdown, or Part-B left blank inadvertently, whereas Part-B here carried an entirely different vehicle number - Movement of goods with an incomplete e-way bill raises a rebuttable presumption of intention to evade tax, and the onus shifts to the consignor to rebut it. Intention to evade tax is required, but it may be gathered from the facts and surrounding circumstances of the case. Goods transported on an expired e-way bill are tantamount to goods transported without an e-way bill, which is a violation of Section 129(1) read with Rule 138 and attracts penalty under Section 129(3) - The appeal is dismissed
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