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2020 (2) TMI 892 - Commissioner - GSTLevy of IGST with penalty - e-way bill has not been generated for the movement of goods - supply of exempted goods i.e. plants as per Rule 138 (14) (E) of CGST/HPGST Rules, 2017 - scope of “supply” under section 7 of HPGST/CGST Act, 2017 - HELD THAT:- It appears that there is no dispute regarding quantity /quality of goods and further it has been clearly mentioned on the challan that the goods are not for sale only for repair. Since the transaction has no tax implications, the proper office while adjudicating the case has taken into consideration the invoice value of the nine month old purchase invoice for determining the tax and penalty in this case under section 129(1) of the Act. The method used for valuation of transaction is not just and proper as the disputed goods were old and were dispatched for repair. As there is no doubt that the taxpayer has violated the provisions of the CGST/HPGST Act, 2017, so is liable to pay penalty. The tax payer has transported goods without the cover of proper documents (e way bill is one of them). The instant appeal is accepted and the order passed by Assistant Commissioner State Taxes & Excise-cum- Proper Officer, North Enforcement Zone Palampur dated 27.11.2018 is set aside - The tax and penalty deposited by the appellant under section 129 (1) may be refunded and a penalty of Rs Ten Thousand only is imposed on the taxpayer under section 122 (1) of the Act.
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