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2020 (10) TMI 888 - Commissioner - GSTRelease of Confiscated Goods - Department had made the case against the appellant on the ground that the Valid E-way Bill was not available with the conveyance at the time of interception - Penalty - HELD THAT:- The person in charge of the vehicle provided an e-way bill at the physical verification stage. After verification it was found that the said e-way bill updated with the conveyance No. RJ-14-GF-6831 at 05.27 PM. Hence, the valid e-way bill was not available with the intercepted vehicle at 05.19 PM i.e. time of interception and cleared impugned goods without e way bill and the person-in-charge of the vehicle provided an E-way Bill at the physical verification stage. The E- way- Bill No.731043011329 was got generated prior to the commencement of movement of the goods at 04.38 PM which was contained all details i.e. details of the goods, tax invoice number as well as the name of the buyer of the goods including his registration number under the GST Act; and the transport receipt of the transporter and packing list was also accompanying the goods. In so far as E-way Bill was not available with the conveyance at the time of interception at 05.19 PM, the appellant has explained and I also find that the vehicle of the Driver was carrying the E-way Bill No.731043011329 in which the vehicle registration number was shown RJ14-GF-9189 in place of vehicle registration number RJ-14-GF-6831 due to sudden change in vehicle plan by the transporter,' the transporter has placed another vehicle bearing Registration No. RJ-14-GF-6831 in place of Registration No. RJ-14-GF-9189. As soon as the mistake came to the notice of the appellant the same mistake was rectified by the appellant and got generated the E-Way Bill at 05.19 mentioning therein the vehicle registration number RJ-14-GF-6831 - thus, all the necessary statutory requirement under the provisions of CGST Act and Rules was fulfilled by the appellant except mentioning corrected vehicle number at the time of interception, though this mistake was corrected soon after it came to notice. Thus, there appears no ill intention to evade the tax and just mere technical mistake. Penalty - HELD THAT:- Though the appellant has made a error in mentioning the vehicle number they himself admitted that due to sudden change in vehicle plan by the transporter they could not change the vehicle number. Since the appellant himself admitted their mistake by not correcting the vehicle number. Therefore, they are liable for a penalty under Section 125 of the CGST Act, 2017 - Penalty upheld. Appeal allowed in part.
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