Case Name: Shivalik Bimetal Controls Ltd., Solan Himachal Pradesh vs. Commissioner State Tax
Appeal Number: 81/2020
Date of Judgement/Order: 25/02/2021
Related Assessment Year: 2019-20--
Uttarakhand GST Appellate authority sets aside penalty order under section 129 for human error in e waybill. In the E way billDate of Invoice was mentioned 29.02.2020 instead of 28.02.2020. 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 1,29,915 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 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 Human or technical errors is not justified.
4) Power to impose the penalty is a discretionary power of the authority and shall be exercised judicially considering the relevant facts.
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