M/S Novateur Electrical And Digital Systems Private Limited vs. Additional Commissioner Of State Tax Appeals Cum Appellate
Held
The Court held that the non-completion of Part B of the e-way bill, in this instance, was a procedural error falling under the scope of a circular that advised against invoking Section 129. The Court found no malafide intention and imposed a nominal penalty.
Facts
The petitioner's goods in transit were intercepted as Part B of the e-way bills were not completed. The petitioner contended this was due to a standby staff's unfamiliarity with the system and that the error was rectified on the spot. The authorities imposed a penalty under Section 129.
Key Issues
Whether the non-completion of Part B of an e-way bill constitutes a contravention warranting proceedings under Section 129, or if it is a procedural error covered by a circular allowing for a lesser penalty.
Sections Cited
Section 129, Section 125, Section 68, Rule 138, Rule 138-A
AI-generated summary — verify with the full judgment below
CWP-23501-2021 2023:PHHC:124977-DB
1
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
CWP-23501-2021
Date of Decision:-11.09.2023
M/s Novateur Electrical and Digital Systems Pvt. Ltd.
….Petitioner
Vs.
Addl. Commissioner of State Tax Appeals cum Appellate ….Respondent
CORAM:- HON’BLE MS. JUSTICE RITU BAHRI
HON’BLE MR. JUSTICE ALOK JAIN
Present:- Mr. G.P. Banerji, Advocate
for the petitioner
Ms. Mamta Singla Talwar, DAG, Haryana
Ritu Bahri, J.
Petitioner-Company has approached this Court by filing the present writ petition for issuance of writ in the nature of certiorari for quashing order dated 09.01.2020 (P-5)
The facts as stated in the petition are that petitioner had sold electrical goods worth Rs. 33,82,363/-, vide Invoice nos. 109237/DSI, dated 24/10/2018, 109238/DSI dated 24/10/2018 & 109239/DSI dated 24/10/2018 to M/s. Setia Electricals India Pvt. Ltd., Gurugram and Rs.3,38,037/- vide invoice no.109243/DSI dated 24/10/2018 to Rameshwar Traders, Gurugram.
On 26/10/2018, when the goods were being transported from Delhi to Gurugram, the truck carrying th
The judgment continues below.
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