Page 222 - GSTL_26th March 2020_Vol 34_Part 4

716 GST LAW TIMES [ Vol. 34
Detention (Contd.)
Pradesh Goods and Services Tax Rules, 2017 — Integrated Constructive
Solutions v. ACST & E-Cum-Proper Officer, Chamba Circle (Appellate Authority - H.P.) ..... 251
— of goods and vehicle - Imposition 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 could not be done due to weaker internet connectivity - E-way
Bill updated subsequently - Declaration of consignment proving 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 - Mistake 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 and 129 of Central Goods and
Services Tax Act, 2017 - Sections 122 and 129 of Himachal Pradesh Goods
and Services Tax Act, 2017 - Rule 138(10) of Himachal Pradesh Goods
and Services Tax Rules, 2017 — Om Dutt v. ACST & E-Cum-Proper Officer, Cen.
Enforcement Zone, Una (Appellate Authority - H.P.) ..................... 283
— of goods in absence of E-Way Bill, penalty not imposable on owner of
goods when notice not served upon him but on Driver of vehicle - See
under PENALTY .................................. 63
— of truck containing areca nuts on ground of forgery of documents,
sustainability of seizure under IPC provisions - See under SEIZURE ...... 133
— of vehicle and goods - Imposition of tax and penalty - Details of transport
mentioned in E-way Bill not matching actual vehicle in which goods
transported - Error in two digits/character of vehicle number - Mismatch
due to typographic error by consignee while issuing tax invoice and
generating E-way Bill - No dispute on quantity/quality of goods in
question and validity of E-way Bill - No intention to evade tax - Proper
officer imposing penalty in a mechanical manner ignoring guidelines
issued in C.B.I. & C. Circular No. 64/34/2018-GST, dated 14-9-2018 and
Excise & Taxation Department, Himachal Pradesh, Circular No.
12-25/2018-19-EXN-GST-(575)-6009-6026, dated 13-3-2019 - Error a minor
one - Demand deposited by assessee to be refunded - Penalty of ` 500
under SGST and ` 500 under CGST in accordance to said circulars -
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 — Mahalakshmi Packagers Manufacture v. ACST & E-Cum-Proper Officer, Paonta
Circle-II (Appellate Authority - H.P.) ............................ 235
Detention/Seizure of goods and vehicle during transit - Transportation of
goods on expired E-way Bill - Release of goods and vehicle - Admittedly
E-way Bill had expired during transit due to break down of vehicle, but
transporter could have extend same after updating particulars as
prescribed in Rules - This not having been done and Rules having been
contravened, detention/seizure of goods and vehicle cannot be faulted -
As regards their release, Section 129 of Central Goods and Services Tax
Act, 2017 dealing with aforesaid issue is a complete code in itself and
requires to be followed strictly - Since owner of goods has not come
forward to pay tax and penalty as yet, it is obligatory on Transporter to
pay applicable tax with maximum penalty of 50% of value of goods as
reduced by tax already paid - In this case, amount of tax comes to
` 86,700 each for CGST and SGST and Commissioner has imposed a
penalty of ` 5,000 only taking a lenient view - Thus, on actual payment of
GST LAW TIMES  26th March 2020  318