TaxTMI 
TaxTMI 
2019 (5) TMI 932
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.... Proceedings No.OR.828/ 2018-19/ RS- V(E). 2. Though all writ petitions were directed to be listed today, only W.P.Nos.5075, 5076, 5128, 5185 and 5189 of 2019 were listed and W.P.Nos.5078 and 5081 were omitted. Hence, at request of the learned counsel appearing for both sides to the effect that all the writ petitions dealt with identical issues, a special list was directed to be issued listing all the matters. It is hence that all the writ petitions have been listed together and are taken up for hearing. 3. The writ petitions are segregated into two sets, one, W.P.Nos.5075, 5076, 5078, 5081, 5185 and 5189 of 2019 filed by Caterpillar India Private Limited (referred to henceforth as 'Caterpillar') and the other, W.P.No.5128 of 2019 filed by William Henry, a Transporter, and referred to, as such. 4. Heard Mr.R.Raghavan Ramabadran, learned counsel appearing for Caterpillar, Mr.B.Raveendran, learned counsel appearing for the Transporter and Mr.Mohamad Shafiq, learned Central Government Standing Counsel, appearing for the respondents, in all the writ petitions. 5. Caterpillar has, admittedly, transported consignments of 'Off Highway trucks' that are zero rated in terms of Se....
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....of the Act have been discussed. The provisions relating to renewal/cancellation of E-way bill are provided under Rule 138 (10) of the Central Goods and Services Tax Rules, 2017, reading as follows:- 'R. 138 (10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in Column (3) of the Table below from the relevant date, for the distance, within the country, the goods have to be transported, as mentioned in column (2) of the said Table:- Sl.No. Distance Validity Period (1) (2) (3) 1. Up to 100 Km. One day in cases other than Over dimensional cargo. 2. For every 100 Km or part thereof thereafter One additional day in cases other than Over dimensional cargo. 3. Up to 20 Km One day in case of Over dimensional cargo. 4. For every 20 Km or part thereof thereafter One additional day in case of Over dimensional cargo. Provided that the Commissioner may, on the recommendations of the Council, by notification, extend the validity period of an e-way bill for certain categories of goods as may be specified therein: Provided further that where, ....
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....on furnishing a security equivalent to the amount payable under clause (a) or clause (b) in such form and manner as may be prescribed: Provided that no such goods or conveyance shall be detained or seized without serving an order of detention or seizure on the person transporting the goods. (2) The provisions of sub-section (6) of section 67 shall, mutatis mutandis, apply for detention and seizure of goods and conveyances.' 11. Section 129 (1) provides for the release of the seized goods in three situations: (i) where the violating party comes forward, upon detection of the violation, upon payment of 100% of the tax; (ii) where the violating party does not come forward to pay the tax and penalty, upon payment of 100% tax and 50% of the penalty; (iii) upon furnishing of security as prescribed in the 1st and 2nd situations as aforesaid. According to Caterpillar, the goods transported are zero rated and hence there is no liability to tax despite which taxes have been remitted, as a result that it is entitled to a refund. This is a matter of adjudication and I hence refrain from delving deeper upon this aspect. Suffice it to state, as a matter of fact, that, in ....
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....enalty leviable shall not be less than the amount of penalty leviable under sub-section (1) of section 129: Provided also that where any such conveyance is used for the carriage of the goods or passengers for hire, the owner of the conveyance shall be given an option to pay in lieu of the confiscation of the conveyance a fine equal to the tax payable on the goods being transported thereon. (3) Where any fine in lieu of confiscation of goods or conveyance is imposed under sub-section (2), the owner of such goods or conveyance or the person referred to in sub-section (1), shall, in addition, be liable to any tax, penalty and charges payable in respect of such goods or conveyance. (4) No order for confiscation of goods or conveyance or for imposition of penalty shall be issued without giving the person an opportunity of being heard. (5) Where any goods or conveyance are confiscated under this Act, the title of such goods or conveyance shall thereupon vest in the Government. (6) The proper officer adjudging confiscation shall take and hold possession of the things confiscated and every officer of Police, on the requisition of such proper off....
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.... 'General disciplines related to penalty. 126. (1) No officer under this Act shall impose any penalty for minor breaches of tax regulations or procedural requirements and in particular, any omission 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 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. (4) The officer under this Act shall while imposing penalty in an order for a breach of any law, regulation or procedural requirement, specify the nature of the breach and the applicable law, regulation or procedure under which the amount of penalt....
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....or the rules made thereunder. It has been informed that proceedings under section 129 of the CGST Act are being initiated for every mistake in the documents mentioned in para 3 above. It is clarified that in case a consignment of goods is accompanied by an invoice or any other specified document and not an e-way bill, proceedings under section 129 of the CGST Act may be initiated. 5. Further, in case a consignment of goods is accompanied with an invoice or any other specified document and also an e-way bill, proceedings under section 129 of the CGST Act may not be initiated, inter alia, in the following situations: a) Spelling mistakes in the name of the consignor or the consignee but the GSTIN, wherever applicable, is correct; b) Error in the pin-code but the address of the consignor and the consignee mentioned is correct, subject to the condition that the error in the PIN code should not have the effect of increasing the validity period of the e-way bill; c) Error in the address of the consignee to the extent that the locality and other details of the consignee are correct; d) Error in one or two digits of the document number mentioned....