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TMI Blog2025 (4) TMI 1057X X X X Extracts X X X X X X X X Extracts X X X X ..... after called as "the Act of 2017") imposing penalty of Rs. 93,298/- and appellate order dated 17.04.2023 passed by Additional Commissioner, Grade-2 (Appeal)-II, Commercial Tax, Jhansi, under Section 129(3) of the Act of 2017 confirming the order of penalty passed by Assessing Authority. 3. The brief facts of the case, are that petitioner is a registered dealer under the provisions of Goods and Service Tax Act, 2017. It is engaged in the generation of electricity and the thermal power plant situated at Village Mirchwara and Burogaon, Tehsil- Mehroni, District- Lalitpur. The goods were being transported from the godown situated at Jhansi to Power Plant, and was intercepted on 19.01.2023 at 3:22 pm at Lalitpur Road, Jhansi. The goods in trans ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he required documents i.e. tax invoice, consignment notes issued by the transporter and necessary e-way bills were accompanying the goods when the vehicle was intercepted. It is further submitted that only discrepancy was that in respect of Safety Shoes Consignment, vehicle no. mentioned in the e-way bill was different from the vehicle in which the goods were being transported to power plant and in respect of welding electrode consignment, validity of e-way bill had expired. It is further contended that these discrepancies do not endorse any tax evasion on the part of petitioner and only indicate error in e-way bills. Reliance has been placed upon the decisions in case of M/s. Varun Beverages Limited vs. State of U.P. and 2 others reported ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -ordinate Bench in case of M/s. Jhansi Enterprises, Nandanpura, Jhansi vs. State of U.P. and others, Writ Tax No. 1081 of 2019, decided on 01.03.2024 and decision rendered in case of M/s. Akhilesh Traders vs. State of U.P. and others, Writ Tax No. 1109 of 2019, decided on 20.02.2024. 7. I have heard respective counsel for the parties and perused the material on record. 8. The sole question for consideration is whether carrying valid e-way bill is mandatory for the movement of goods from one place to another. The question is no more res integra after the 14th Amendment of the Uttar Pradesh Goods and Service Tax Rules, 2017 which came into effect from 01.04.2018. Post amendment in the Rule, it has become obligatory that goods should be acco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rises (supra), the co-ordinate Bench following the decision rendered in Akhilesh Traders (supra) further held that mere furnishing of documents subsequent to interception cannot be a valid ground to show that there was no intention to evade tax. The Court further held that reliance placed upon the decision by petitioner therein was of transaction prior to April, 2018 but after April, 2018, those difficulties have been resolved and there is no difficulty in generating and downloading the e-way bill. The Court held as under:- "11. Mere furnishing of the documents subsequent to the interception can not be a valid ground to show that there was no intention to evade tax. There must be some reasonable grounds to justify the non-production of do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s being transported on 19.01.2023. 11. Rule 138 of the Act of 2017 provides that complete and valid e-way bill is mandatory for commencement of movement of goods, which is extracted as under:- "Rule-138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill.- (1) Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees- (i) in relation to a supply; or (ii) for reasons other than supply; or (iii) due to inward supply from an unregistered person, shall, before commencement of such movement, furnish information relating to the said goods in Part A of FORM GST EWB-01, electronically, on the common portal. (2) Where the goods are transport ..... X X X X Extracts X X X X X X X X Extracts X X X X
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