TMI Blog2022 (4) TMI 704X X X X Extracts X X X X X X X X Extracts X X X X ..... ned as SIDWIN FABRIC PVT. LTD. It is also important to note that in the same invoice, registration of truck number by which the consignment was to be transported was also mentioned as GJ-01-FT-7770. It is also relevant to note that the shipping date was mentioned as 20/06/2019. Now if this courier receipt is placed at juxtaposition with e-way bill which finds mention at page no. 20, the same would reveal that the transportation was to be carried out through vehicle bearing registration no. GJ-01-FT-7770 and the date was also mentioned as 20/06/2019. The same is evident from perusal of Part B of e-way bill system which finds mention at page no. 20. The entire details of the courier receipt were rightly mentioned in the e-way bill system h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he amount of ₹ 89,422/- alongwith interest to the writ petitioner. 2. The factual matrix of the case in hand reveals that petitioner firm is engaged in the work of selling of P G recycled bags. It is averred in the petition that one SIDWIN FABRIC PVT. LTD. approached the petitioner and placed an order of purchase of P G recycled bags quantity measuring 4771.2 kg. The petitioner further submits that the said P G recycled bags are procured from AVGOL India Pvt. Ltd. Thus, in pursuance of the demand raised by SIDWIN FABRIC PVT. LTD., petitioner requested the manufacturer i.e. AVGOL India Pvt. Ltd. to directly ship the consignment containing P G recycled bags quantity 4771.2 kg directly to SIDWIN FABRIC PVT. LTD. at their plant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Section 129 of Central Goods and Service Tax Act, 2017, were drawn which ultimately ensued in passing of an order of penalty dated 26/04/2019 by which, authority imposed the penalty of ₹ 89,422/- upon the petitioner. Petitioner submits that under compulsion, petitioner deposited the said amount of penalty as well as tax and receipt of the same has been placed on record as Annexure P/4 to the writ petition. Thereafter, petitioner preferred an appeal before the appellate authority i.e. respondent no.3 under Section 107 of the GST Act, 2017. The appellate authority also vide order dated 31/10/2019 has dismissed the appeal and affirmed the order passed by Assistant Commissioner, State Tax. Petitioner further submits in paragraph 4 of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petition, it is submitted on behalf of respondents that petitioner cannot take recourse to the order passed by co-ordinate bench inasmuch as, the facts of both the cases are distinguishable inasmuch as, in the present case, both the seller and the purchaser are experienced and registered tax payer in GST and they were well within the know of the proceedings pertaining to transportation of goods and, it could not have been expected from the petitioner to commit such a mistake of mentioning wrong place of dispatch of goods. Thus, respondents assert that the mistake is deliberate and cannot be said to be bona fide and has thus prayed for dismissal of the writ petition. 7. Having heard the submissions advanced on behalf of both the partie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e in the column of consignee whereas the details of their forwarding agent ought to have been mentioned in the e-way bill, the co-ordinate bench while finding the same to be a bona fide error, allowed the writ petition while quashing the order of imposition of penalty but simultaneously referred to a circular dated 14/09/2018 which is issued by the Ministry of Finance bearing no. CBEC/20/16/03/2017- GST. A perusal of paragraph 12 of the order passed by the co-ordinate bench shows that the circular of Ministry of Finance was taken into consideration inasmuch as the same was issued pursuant to various representations made questioning the imposition of penalty in cases of minor discrepancies in details mentioned in the e-way bill and thus, c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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