Page 221 - GSTL_26th March 2020_Vol 34_Part 4

2020 ] SUBJECT INDEX 715
granted by Statute - Settled that circulars can supplant but not
supplement law - While circulars may mitigate rigours of law by
granting administrative relief beyond relevant provisions of Statute,
these cannot withdraw benefit or impose stricter restrictions than
contemplated by law - Article 226 of Constitution of India — Pitambra Books
Pvt. Ltd. v. Union of India (Del.) ............................. 196
Detention of goods and vehicle - Error in distance mentioned E-way Bill -
Distance between Puducherry to Himachal Pradesh as 20 Kilometers
instead of 2000 Kilometers resulting in validity of one day been
calculated by E-way Bill portal instead of twenty days and E-way Bill
subsequently expiring on very next day - Consignment was intercepted
and a tax/penalty imposed - Mistake in entering distance in E-way Bill
being typographic error to be treated as minor one in terms of C.B.I. & C.
Circular No. 64/38/2018-GST, dated 14-9-2018 and Excise and Taxation
Department, Himachal Pradesh, Circular No. 12-25/2018-19-EXN-GST-
(575)-6009-6026, dated 13-3-2019 - Additional demand of tax and penalty
deposited by the appellant may be refunded - Penalty of ` 500 under
SGST and ` 500 under CGST to be imposed - Sections 125 and 129 of
Central Goods and Services Tax Act, 2017 - Sections 125 and 129 of
Himachal Pradesh Goods and Services Tax Act, 2017 - Rule 138(10) of
Himachal Pradesh Goods and Services Tax Rules, 2017 — Godrej Consumer
Products Ltd. v. ACST & E-Cum-Proper Officer, Baddi-II (Appellate Authority - H.P.) ..... 272
— of goods and vehicle - Expiry of time mentioned in E-way Bill - Validity of
E-way Bill may be extended within 8 hours from time of its expiry -
Stationary vehicle apprehended in almost 8 to 9 hours of expiry of the E-
way Bill - Prima facie it appeared that, assessee had been not given
reasonable opportunity to update Part-A of E-way Bill - Part-B of E-way
Bill duly filled showing that assessee did not have any intention to evade
tax - C.B.I. & C. Circular No. 64/38/2018-GST, dated 14-9-2018
stipulating that in case consignment of goods accompanied with invoice
or any other specify document and also E-way Bill, proceeding under
Section 129 of Central Goods and Services Tax Act, 2017 not to be
initiated - Tax and penalty imposed set aside - For minor procedural
lapse a penalty of ` 1,000 under CGST and SGST respectively to be
imposed in terms of above circular and Excise and Taxation Department,
Himachal Pradesh, Circular No. 12-25/2018-19-EXN-GST-(575)-6009-
6026, dated 13-3-2019 - Sections 125 and 129 of Central Goods and
Services Tax Act, 2017 - Sections 125 and 129 of Himachal Pradesh Goods
and Services Tax Act, 2017 - Rule 138(10) of Himachal Pradesh Goods
and Services Tax Rules, 2017 — Bhushan Power & Steel Ltd. v. Asst. Commr. of State
Taxes & Ex. (Proper Officer), Shimla (Appellate Authority - H.P.) ............... 261
— of goods and vehicle - Imposition of tax and penalty - Details of transport
mentioned in E-way Bill not matching actual vehicle in which goods
transported - Submission that change of vehicle due to breakdown and
updation done subsequently - Updation making it clear that there was no
intention to evade tax - Proper officer acting in haste to levy tax/penalty
without giving proper opportunity of being heard - Penalty imposed in
mechanical manner ignoring corrected and updated E-way Bill produced
by assessee within two hours of vehicle detention - Failure to update E-
way Bill before transport, a procedural one and minor penalty imposable
- Tax and penalty deposited by assessee to be refunded and penalty of
` 10,000 to be imposed - Sections 122(1)(xiv) and 129(3) of Central Goods
and Services Tax Act, 2017 - Sections 122(1)(xiv) and 129(3) of Himachal
Pradesh Goods and Services Tax Act, 2017 - Rule 138(10) of Himachal
GST LAW TIMES  26th March 2020  317