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2018 (7) TMI 1097

017 - case of petitioner is that due to technical error, Part-B of the e-way bill cannot be updated - demand of GST with equal amount of penalty - petitioner placed reliance on the Division Bench decision of Allahabad High Court in the case of VSL Alloys (India) Pvt. Ltd. vs. State of UP & others [2018 (5) TMI 455 - ALLAHABAD HIGH COURT] and submitted that in identical circumstances, the Division Bench found that there was no ill intention at the hands of the petitioner nor the petitioner was supposed to fill up Part-B giving all the details including the vehicle number before the goods are loaded in the vehicle, which is meant for transportation to the same to its end destination. - Held that:- In the case of VSL Alloys (India) Pvt. Lt .....

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ds as under :- 2. This order has been challenged by filing an appeal before the respondent No.2. The respondent No.2 vide impugned order dated 30.05.2018 came to the conclusion that the petitioner has violated the provisions of Section 68 r/w Rule 138 of the Central Goods and Service Tax Act, 2017 and M. P. Goods and Service Tax Act, 2017 and dismissed the appeal. 3. Facts of the case are that the petitioner is a Private Limited company engaged in the business of multi model transportation of shipments, supply chain management and other allied services such as door to door pick-up and delivery of the shipments etc. 4. On 01.07.2017, M. P. Goods and Service Tax Act, 2017 came into force and was published in the M. P. Gazette on the same day .....

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o.HR-47-C-2647 produced the bill and challan, but eway bill on enquiry, it was found that the petitioner transporter company who was transporting the goods from Pune(Wadki), Maharashtra to Noida via Indore and other different places has not uploaded/updated the part-B of the e-way bill which is a required condition to be fulfilled in accordance with Rule 138(5) of the M. P. Goods and Service Tax Rules, 2017. Rule 138(5) of the Rules of 2017 reads as under :- 138(5) Where the goods are transferred from one conveyance to another, the consignor or the recipient, who has provided information in Part A of the Form GST EWB-01, or the transporter shall, before such transfer and further movement of goods, update the details of conveyance in the e-w .....

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rlier Rules of 138 by the new Rules. 9. As per Rule 138 of the Rules of 2017, any registered person who causes movement of goods or assignment valuation exceeding ₹ 50,000/- must upload the information in a shape of e-way bill containing Part-A and Part-B. Sub-caluse 5 of Rule 138 provides for updating the Part-B which contains the detials about the vehilce and transporter. 10. In the case in hand, admittedly, the petitioner has failed to give the details in Part-B of the e-way bill i.e., the details of conveyance in the e-way bill and the common portal in Part-B of Form GST EWB-01. The petitioner violated the provisions of Rule 138 and Section 68 of the Act, therefore, proceeding was initiated under Section 129 of the Act and penalty .....

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updated, the e-way bill is not genuine/legal and therefore, it is not a minor mistake or cannot be treated as a technical error when there is an option of raising a grievance on the GST portal itself. 15. The Assessing Officer as well as the learned Authority rejected the contention that they should have imposed minor penalty. Their stand is that the minor penalty can only be in cases where the tax is upto ₹ 5,000/-. 16. In the present case, tax liability is more than lac of rupees and, therefore, they have refused to impose minor penalty and prayed for dismissal of the writ petition. 17. From the aforesaid facts of events, it is clear that while loading the goods valued at ₹ 1,12,61,419/- (including transportation charges), du .....

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the petitioner has placed reliance on the Division Bench decision of Allahabad High Court in the case of VSL Alloys (India) Pvt. Ltd. vs. State of UP & others reported in (2018) 67 NTN DX 1 and submitted that in identical circumstances, the Division Bench found that there was no ill intention at the hands of the petitioner nor the petitioner was supposed to fill up Part-B giving all the details including the vehicle number before the goods are loaded in the vehicle, which is meant for transportation to the same to its end destination. 22. In the case of VSL Alloys (India) Pvt. Ltd. (supra), the distance was within 50 kilometeres and, therefore, the petitioner therein was not under an obligation to fill the Part-B of the e-way bill and t .....

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