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No Penalty should be levied for honest, technical or unintentional mistakes in GST or e-way bills: High Court

One of the finest judgement by High Court in case of GST Penalty. This judgement defines when should penalty be levied by department and when should not be levied.

Petitioner:

This is a writ petition wherein the petitioner is aggrieved by the penalty order.

The case of the petitioner was that the goods have been loaded on a particular vehicle, which broke down and upon such breaking down, the goods were loaded on another vehicle. At that point of time, the goods were seized.

The petitioner had explained that the date on which the breakdown had taken place, there was Bharat Band and due to the same, the driver of the vehicle could not update the e-way bill.

The factual position is that the goods were accompanied by invoice and e-way bill reflecting earlier vehicle number. Furthermore, it is to be noted that the revised e-way bill was produced before the authorities prior to the passing of the seizure order.

Revenue:

The appellate authority has made categorical finding that even if the documents are accompanied with the goods but there is a technical error, the same would amount to violation of provisions of Section 129, even though there is no intention to evade tax.

High Court:

The imposition of penalties within the realm of tax laws should not be based solely on insignificant technical errors devoid of any financial consequences.

The foundational principle guiding this approach is the commitment to maintain a tax system that is characterized by fairness and justice, where the severity of penalties corresponds to the gravity of the offense committed. While penalties serve a pivotal role in ensuring compliance with tax laws, legal frameworks stress the importance of establishing the actual intent to evade taxes as a prerequisite for their just imposition.

This emphasis underscores the critical need to differentiate between inadvertent technical errors and purposeful attempts to circumvent tax obligations. Penalties, acc.......

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In this plan 0f Rs.3600/- shall we n
Be able to seek advice on any GST matter

Replied to Mahesh Kapoor

Hello Sir,

The plan includes complete GST Library including gst e-books. However it does not include advisory. Advisory is chargeable on case to case basis.

Sir, I am also practise in GST and Excise(State). There are certain issues which need just a hint or some direct answer. That is all needed. If I become your member at this concession must be afforded to me. I am a retired senior Taxation Officer. Pls advise

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