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2023 (1) TMI 1311 - Commissioner - GSTPenalty imposed under clause (a) of Section 129(1) of the Central Goods and Services Tax Act, 2017 - E-way bill not generated at the time of dispatch - huge difference in the value of goods declared in the Delivery Challans issued by the appellant - Stock transfer or goods removed to another person - HELD THAT:- The penalty imposed under clause (a) of Section 129(1) of the Central Goods and Services Tax Act, 2017 for violation of provisions made under the Central Goods and Services Tax Act, 2017, and rules made thereunder. The appellant is a registered company and has a good reputation in the market of windmill. Further, events made for not following the provisions of GST Law are inadvertently and there is no mala fide intention of the appellant to evade payment of GST. Therefore, the various plea made by the appellant in respect of imposing a minor penalty for this bona fide mistake is genuine and proper. The penalty imposed under clause (a) of Section 129(1) of the Central Goods and Services Tax Act, 2017 by the adjudicating authority and calculating 200% of tax amount. The transaction in question is not attracting any tax liability as the same is stock transfer and goods removed under Delivery Challans. This action of the appellant is not attracting any tax liability under GST Law only procedures are prescribed for such transactions such as the issuance of a Delivery Challan for the movement of such goods and the issue of an e-way bill. As per the definition provided under section 2(47) of the said act prescribed such type of non-taxable supply also considered as 'exempt supply'. Therefore, the stock transfer of goods by the appellant is considered as exempted goods. Any contravention of provisions made under the Central Goods and Service Tax Act, 2017, and rules made thereunder during the transit of goods, the same should be penalized under section 129 ibid. In present case it is undisputed facts that the E-way is not tendered by the transporter. The contention of the appellant in this regard is that there was glitch in GST E-way Portal hence E-way was not generated - the goods in question is non-taxable and as per Section 2(47) ibid , the goods which are non-taxable also considered as exempted supply hence penalty provision provided under section 129(1) ibid related to exempted goods, is applicable in the present case. Therefore, the Order for penalty under section 129(1)(a) of the Central Goods and Services Tax Act, 2017 is amended and the penalty Rs. 25,000/- under the Central Goods and Services Tax Act, 2017 and Rs. 25,000/- under of the Gujarat Goods and Services Tax Act, 2017 is imposed instead of Penalty of Rs. 42,22,604/- each under imposed under the Central Goods and Services Tax Act, 2017 and the Gujarat Goods and Services Tax Act, 2017. Appeal allowed in part.
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