M/S Chheda Electricals And Electronics Private Limited vs. State Of U.P. And 2 Others
Held
The Court held that the absence of TDF-1, while a technical breach, did not automatically imply an intention to evade tax, especially when all other documents were in order and the goods were in transit. The penalty imposed was therefore unsustainable.
Facts
The petitioner's imported goods were seized during transit because the driver did not possess a Transit Declaration Form (TDF-1). Although IGST was paid and declared, and all other necessary documents were present, the absence of TDF-1 led to penalty proceedings.
Key Issues
Whether the absence of a Transit Declaration Form (TDF-1) during goods transit, despite payment of IGST and presence of other valid documents, constitutes sufficient grounds for imposing penalty under GST law.
Sections Cited
Section 129, Section 107
AI-generated summary — verify with the full judgment below
1 Court No. - 38 Case :- WRIT TAX No. - 1423 of 2018 Petitioner :- M/S Chheda Electricals And Electronics Private Limited Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- Anil Prakash Mathur Counsel for Respondent :- C.S.C. Hon'ble Jayant Banerji,J. Heard learned counsel for the petitioner and the learned Standing Counsel appearing for the respondents. By means of this writ petition, an order dated 27.04.2018 passed by the Additional Commissioner Grade-II (Appeal), Aligarh has been challenged whereby, in exercise of powers under Section 107(11) of the U.P. Goods and Services Tax Act, 20171, an amount of tax and penalty was substantially reduced and the appeal was partly allowed.
The appeal itself was filed against the order dated 16.01.2018 passed by the Assistant Commissioner, Commercial Tax, Mobile Unit-II, Aligarh in proceedings under Section 129(3) of the Act. The brief facts of the case are that the petitioner is a private limited company engaged in manufacturing electrical goods and and has its registered office at Pune and manufacturing factories at Satara in Maharashtra as well as in Roorkee in Uttarakhand. For purpose of manufacturing activities, the pet
The judgment continues below.
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