GST Penalty Upheld for E-Way Bill Non-Compliance: Strict Adherence to Statutory Procedures Reinforced by Judicial Review

HC upheld a penalty under GST Act for procedural violations during goods transportation. The appellant challenged the penalty for non-compliance with e-way bill requirements, but the court rejected the appeal. The decision emphasized strict adherence to statutory procedures in tax-related matters, dismissing the writ appeal and confirming the original penalty order.

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Issues involved:
The appeal concerns a penalty order issued under the Goods and Services Tax Act for procedural violations related to transportation of goods.

Issue 1: Violation of procedural requirements under the GST Act

The appellant challenged a penalty imposed for not complying with procedural requirements during the transportation of goods. The case involved interception of a vehicle without proper accompanying documents, leading to a penalty proposal of twice the tax amount. Despite the appellant's participation in the adjudication process, the penalty was confirmed due to discrepancies in the e-way bill information. The appellant contended that the absence of an Appellate Authority hindered seeking an alternative remedy. The Single Judge upheld the penalty citing the lack of provision to accept alternate documents in place of e-way bills. The Court emphasized strict compliance with statutory requirements under the GST Act, especially in tax-related matters, and dismissed the appeal due to failure to meet these requirements.

Final Decision:
The Writ Appeal was dismissed as the Court found no reason to interfere with the Single Judge's judgment, emphasizing the importance of adhering to statutory procedures under the GST Act to prevent tax evasion.

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