2026-VIL-293-GSTAT-TVP
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SGST Tribunal

GST - Penalty for transport without e-way bill - Section 129 of CGST Act - Appellant received rubber latex from a supplier who was an agriculturist under a delivery challan prepared by the Appellant on behalf of the supplier. The delivery challan wrongly carried the GSTIN of another dealer. The vehicle was intercepted for non-possession of e-way bill, the goods were detained, penalty was imposed and paid - Whether transport of rubber latex from the premises of an agriculturist under a delivery challan was exempt from the requirement of e-way bill and whether the penalty is sustainable - HELD - The Notification No. 3/2018-State Tax dated 14-5-2018 exempts from the requirement of e-way bill the movement of rubber latex within the State from the premises of the agriculturist to the registered business place of the taxable person, irrespective of value, if the person causing the movement is in possession of a delivery challan prescribed under Rule 55. The supplier filed an affidavit that he is an agriculturist and the goods were supplied from his rubber estate to the Appellant's premises. The transporter was carrying a proper delivery challan, and therefore the conditions of the Notification were satisfied - The mention of the GSTIN of another person appears to be a genuine mistake, as there is no evidence to show that the Appellant, the supplier or the transporter was in any way related to such GSTIN holder. Such mistakes are condonable. There is no reason to penalise the Appellant for a clerical error when all other details in the delivery challan are not disputed - The detention and the penalty are unsustainable, the penalty is set aside and the appeal is allowed
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