Case Name: C & S Himoinsa (P) Ltd., Pantnagar vs. Commissioner State Tax Appeal Number: 85/2019 Date of Judgement/Order: 01/07/2021 Related Assessment Year: 2019-20 Uttarakhand GST Appellate authority sets aside penalty order under section 129 for minor error in e waybill. In the E-way bill Invoice Date was wrongly mentioned as 29.09.2019instead of 28.09.2019. Joint Commissioner (Appeal), State-Tax, Haldwani, in light of Circular No.- 64/38/2018; Dated 14-09-2018 quashed the order of Assitant commissioner demanding integrated tax and Penalty of Rs 8,49,374/- each under section 129 and instead levied a general penalty of Rs 1,000/- on the Appellant. The honorable Authority made the following major observations in this regard:
1) Section 129(3) shall be invoked if E-way Bill or Invoice/ Bill of entry/ Delivery Challan/ Bill of Supply are not available with the vehicle. If these documents are available with the vehicle Section 129(3) can not be invoked.
2) It is mandatory for the proper officer to set out the relevant facts and the basis of his decision in his order.
3) Imposing penalty for bona fide and inadvertent errors is not justified.
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