Page 248 - GSTL_26th March 2020_Vol 34_Part 4

742 GST LAW TIMES [ Vol. 34
Patents Act, 1970 - See under INTELLECTUAL PROPERTY RIGHT
SERVICE ....................................... 507
Patients - Nutritional powders for diabetic patients, classification of - See
under FOOD ..................................... 377
PENALTY :
— Consignment of goods being accompanied with an invoice, Goods Receipt
Note and also an e-way bill, proceedings under Section 129 of Central
Goods and Services Tax Act, 2017 not to be initiated in case of minor
mistakes like error in one or two digits/characters of vehicle number in
PART B of E-way Bill in view of para 5 of C.B.I. & C. Circular No.
64/38/2018-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 - Respondents neither been able to prove beyond
doubt nor submit any substantial evidence that appellant adopting the
system of wrong mentioning of vehicle numbers in the E-way Bill as their
modus operandi to evade taxes - Additional demand deposited by the
appellant may be refunded - Penalty of ` 500 under SGST and ` 500
under CGST under Section 125 of Central Goods and Services Tax Act,
2017/Himachal Pradesh Goods and Services Tax Act, 2017 imposed on
the taxpayer in accordance to GST Circular — K.B. Enterprises v. Asstt. Commr.
of State Taxes & Excise, Chamba (Appellate Authority - H.P.) ................. 240
— imposable for not updating E-way Bill on change of vehicle due to break
down of earlier vehicle - See under DETENTION ................ 251
— imposable on error of distance in E-way Bill - See under DETENTION ..... 272
— imposable on not updating E-way Bill on break down of earlier vehicle -
See under DETENTION .............................. 283
— imposable on not updating expired E-way Bill - See under DETENTION ... 261
— issue can arise only after decision on issue of limitation of demand - See
under DEMAND .................................. 180
— not imposable as there was no suppression of facts or deliberate default -
See under DEMAND AND PENALTY ...................... 224
— Order confirming imposition of tax and penalty passed prior to scheduled
date of hearing, natural justice violated - See under SEIZURE ......... 45
— order under GST against owner of goods served to driver of truck, it is
not a proper service - See under APPEAL TO APPELLATE AUTHORITY ... 48
— quantum thereof on minor mistake in E-way Bill - See under
DETENTION .................................... 235
— Suppression of facts on part of appellant only gathered during the course
of audit and further enquiry from assessee - Appellant not got registered
themselves as a real estate agent and not filed any ST-3 returns for the
service so rendered as a real estate agent as prescribed under Section 70
of Finance Act, 1994 read with Rule 7 of Service Tax Rules, 1994 nor paid
Service Tax in terms of the Section 68 of Finance Act, 1994 read with Rule
6 of Service Tax Rules, 1994 - Penalty imposable under Sections 77 and 78
of Finance Act, 1994 — Chhattisgarh Steel Castings (P) Ltd. v. Union of India
(Chhattisgarh) ...................................... 70
— Transportation of goods on expired E-way Bill, detention of goods and
vehicle sustainable, to be released on payment of tax and penalty - See
under DETENTION/SEIZURE .......................... 193

GST LAW TIMES  26th March 2020  344