2018 (12) TMI 138

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....cle. He issued the Ext.P4 order for physical verification/inspection of the conveyance, followed by the Ext.P7 notice under Section 129(3). The reason assigned for the detention is this: "Part B of the accompanied e-way bill has not completed, hence not valid for the movement of goods as per Section 138 of the GST Act and Rules 2017." 2. Later, the petitioner submitted the Ext.P8 explanation. But as the ASTO was not inclined to release the goods, the petitioner has filed this writ petition. 3. Earlier, this Court disposed of the matter reckoning that the petitioner and the respondent authorities have consensually agreed that the goods be released on the petitioner's complying with Section 129(3) of the GST Act-by providin....

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....l misstatement, or suppression of facts. None presents itself here. 7. Finally, Smt. Sujini has taken me to Section 122 of the Act. She asserts that if somebody transports any taxable goods without the cover of documents, at best he can be mulcted with Rs. 10,000/- as fine, and nothing more. 8. Dr. Thushara James, the learned Government Pleader, on the other hand, has submitted that Section 129 is a self-contained code. According to her, it is comprehensive; it lays down the entire mechanism for provisional release of the goods. When the Court queried about the interplay between Sections 126 and 129 of the Act, Dr.James has submitted that Section 129 begins with a non-obstante clause. It stands protected from every other provision. Sh....

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....n or mistake in documentation which is easily rectifiable and made without fraudulent intent or gross negligence. Explanation : For the purpose of this sub-section (a) a breach shall be considered a 'minor breach' if the amount of tax involved is less than five thousand rupees; (b) an omission or mistake in documentation shall be considered to be easily rectifiable if the same is an error apparent on the face of the record (2) The penalty imposed under this Act shall depend on the facts and circumstances of each case and shall be commensurate with the degree and severity of the breach. (3) No penalty shall be imposed on any person without giving him an opportunity of being heard. ....