2026-VIL-336-GSTAT-TVP
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SGST Tribunal

GST - Penalty for non-generation of e-invoice - Section 129(1) of CGST Act, 2017 - Appellant transported goods by way of stock transfer under a tax invoice and a valid e-way bill. The vehicle was intercepted and the goods were detained as the supplier had not generated e-invoice under Rule 48(4) of the CGST Rules, 2017 - Penalty equal to the tax was imposed on the Appellant under Section 129(1), which the FAA upheld - Whether penalty under Section 129(1) can be levied on the recipient of goods in an inter-state supply, on interception of the vehicle, when the transporter is carrying proper tax invoice and valid e-way bill but the supplier has not prepared an e-invoice - HELD - Supply between two distinct registered persons in different States is an inter-state supply even though both share a common PAN, and IGST is payable. There was no discrepancy as regards quantity and description of goods and the e-way bill was valid at the time of interception. The obligation of the recipient is limited to carrying the proper tax invoice and valid e-way bill and showing the same to the officer during checking. Section 31 of the Act and Rule 46 of the Rules apply only to the registered supplier and do not implicate the recipient for any omission to prepare e-invoice. The entire burden of issuing an e-invoice under Rule 48(4) is only on the supplier. Non-issuance of e-invoice cannot be a ground for detention of the vehicle and imposing penalties, as the Appellant has not contravened any Section or Rule so as to attract Section 129(1). Any omission under Rule 48 is to be monitored by the jurisdictional officer during scrutiny, assessment or audit of the supplier - The order of the FAA is set aside and the appeal is allowed
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