TaxTMI 
TaxTMI 
2019 (3) TMI 596
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....ction 129 of the Central Goods and Services Tax Act, 2017 ("CGST Act" for brevity)?, is the question that arises for consideration in this appeal over WP(C) No.35665/2018 before us. 2. The facts in brief are thus: The petitioner is a transporting firm engaged in plying about 100 lorries as carriers of goods in India. On 15.10.2018, while the petitioner was transporting goods bound to Kollam in vehicle No.KL- 04/V-9334 with a consignment by VIP Industries to be delivered to M/s.VTWO Ventures, Kollam, the vehicle was intercepted by the first respondent, Assistant Sales Tax Officer (ASTO). The driver had all documents in tact and in order, with the exception that, Part-B of the e-way bill was not complete. The vehicle was detained for the re....
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....or gross negligence. According to her, non-filling of part-B of e-way bill is only a minor breach as stated in Section 126. More over, in view of the fact that there is no tax evasion, tax and penalty could not have been demanded, because there is no wilful misstatement or suppression of facts as required under Section 74 of the CGST Act. The learned counsel also takes us to Section 122 (xiv) of the CGST Act to argue for the proposition that even if there is a breach by the transporter, transporting any taxable goods without the cover of documents as may be specified in this behalf, at best, penalty to the tune of Rs. 10,000/- alone could be imposed. Even if general penalty is to be imposed under Section 125 of the CGST Act, it could only b....
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....a reading of Section 129(6) would indicate that where a person transporting any goods or the owner of the goods, fails to pay the amount of tax and penalty as provided in sub-Section (1) within 14 days of such detention or seizure, further proceedings shall be initiated in accordance with the provisions of Section 130. This would undoubtedly indicate action not only against the goods, but also against the transporter. 8. The non-obstante clause in Section 129 indicate that neither Section 126, nor the general provision of penalty under Section 125, or Section 122 would apply in cases where Section 129 is attracted. Section 126 refers to 'minor breaches'. Explanation(a) to section 126 states that a breach shall be considered a '....