9911796707
TMI Blog2021 (2) TMI 381X X X X Extracts X X X X X X X X Extracts X X X X ..... eby the appellate authority, respondent No.3 herein, has confirmed the imposition of tax to the extent of Rs. 1112134/- and penalty of Rs. 11,12,134/- against the petitioner. 2. The facts of the case, adumbrated in a nutshell, are that the petitioner is a registered tax-payer under the Goods and Service Tax (GST) and it has imported boring machine cutter parts from its parent company from the United States of America (USA). Its clearing agent while shipping the goods from Custom Station, Mumbai to the Registered Office of the petitioner, situated in District Katni (MP), generated E-way bill in which by mistake erroneously entered its own name in the column of consignee. During the movement of goods the State Tax Officer of Anti Evasion Bur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de. Subsequently, the Custom Duty assessed with IGST to the tune of Rs. 1112134/- was paid as applicable on this import. The clearing and forwarding agent, M/s Titan Sea & Air Services Pvt. Ltd., cleared the goods and prepared the documents for movement of goods from NHVA SHEVA, Mumbai Port to the petitioner's Registered Office, situated at C-3 Madhav Nagar, Katni (MP) and raised tax invoice, bearing number SIC/1136/18-19, dated 30-11-2018 for the services provided to the petitioner. 5. The clearing and forwarding agent, Titan Sea & Air Services Pvt. Ltd., in compliance of Section 68 of the Central Goods & Services Tax Act, 2017 (for short, "the GST Act) read with Rule 138-A of the Goods and Service Tax Rules, 2017 generated an E-way bill ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... preferred an appeal under Section 107 of the GST Act before the Joint Commissioner, SGST (Appeals), Bhopal seeking relief of the tax and penalty levied against it. 8. The Joint Commissioner, SGST (Appeals) in his order, stated that in the E-way bill name and address of the recipient, while matching with the Bill of Entry No.LSN00090393, dated 13-9-2018 and Bill of Lading No.BOCLEWR00108720, is not the same and such a mistake cannot be treated to be a clerical mistake. The Appellate Authority in his order stated that by entering the name of the clearing and forwarding agent, Titan Sea & Air Services Pvt. Ltd. in the E-way bill, in place of the petitioner, makes the tax evasion assessable. The appeal was rejected by the Appellate Authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provides that no Officer under this Act, shall impose any penalty for minor breaches of tax regulations or procedural requirements and in particular, any omission or mistake in documentation which is easily rectifiable and made without any fraudulent intent or gross negligence. Clause (b) of the Sub-section further prescribes that an omission or mistake in documentation shall be considered to be easily rectifiable, if the same is an error apparent on the face of record. The error which the service agent, Titan Sea & Air Services Pvt. Ltd., committed at the time of generation of the Eway bill, was a procedural mistake without a fraudulent intention or gross negligence. Therefore, the tax and penalty levied against the petitioner runs counte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C/20/16/03/2017-GST, dated 14-9-2018 by the Ministry of Finance, appended as Annexure-P/15 to the writ petition, specifically stating that it has been informed that proceedings under Section 129 of the GST Act are being initiated for every mistake in the documents mentioned in para 3 of the said Circular. It is clarified that in case, a consignment of goods is accompanied with an invoice or any other specified documents and not with an E-way bill, proceedings under Section 129 of the GST Act may be initiated. Para 5 of the Circular further clarifies, that in case a consignment of goods is accompanied with an invoice or any other specified document and also with an E-way bill, proceedings under Section 129 of the GST Act may not be initiated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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