2026-VIL-303-GSTAT-VRN
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SGST Tribunal

GST - Penalty for mismatch in place of dispatch - Section 129 of the CGST Act, 2017 - Vehicle carrying areca nuts was intercepted and the driver produced e-invoices and e-way bills showing the place of dispatch in Assam, while the driver's statement and the transporter's goods receipt mentioned Kolkata as the place of dispatch - The goods were seized and penalty was imposed under Section 129 on the ground of breach of law, and the FAA dismissed the appeal - Appellant, the recipient, contended that the discrepancy was minor and that the goods had been dispatched by rail from the supplier's location to Kolkata and thereafter transported by road, the transporter having mentioned Kolkata in the goods receipt - Whether a mere mismatch in the place of dispatch without intention to evade tax amounts to violation or breach attracting penalty under Section 129 - HELD - The recipient is based in Uttar Pradesh and the tax in respect of the transactions accrued to that State. The documents produced at the time of interception, read with the returns filed by the supplier and the recipient, establish that both consignments were duly accounted for and the applicable tax had been discharged. The transactions were reflected in GSTR-2A and there was no basis to allege any intention to evade tax. A mere technical error in the dispatch location mentioned in the e-way bill, in the absence of intent to evade tax or discrepancy in goods, does not warrant seizure or imposition of penalty under Section 129. Procedural lapses without substantive irregularities should not lead to punitive consequences - The orders of the adjudicating authority and the FAA are quashed, the penalty if paid is to be refunded, and the appeal is allowed
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