TaxTMI 
TaxTMI 
2022 (6) TMI 276
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.... respondent No.3, while exercising his power under Sub-section (1) of Section 129 of the Goods and Services Tax Act, as well as the appellate order dated 28th November, 2019, whereby the Appeal filed by the petitioner was dismissed, and consequently, affirming the imposition of the penalty, as it has been imposed by respondent No.3; by the impugned order dated 20th August, 2019, to the tune of Rs. 6,84,000/-. 2. It has been argued by the learned Senior Counsel for the petitioner, that if the impugned order itself is taken into consideration, and particularly, the details, which had been provided therein, the only reason which has been assigned for invocation of Section 129, had arisen because of the fact, that in the description of the i....
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....mation Industries Ltd. Vs. Assistant Commissioner. 5. Even, if the appellate order, is taken into consideration, and particularly the finding, which has been recorded, there is not even a single averment in the judgment except for the description of the waybill number, but the other statistics provided therein commensurated to the documentation of the tax invoice, which was submitted by the petitioner, as already observed above. 6. It has been argued by the learned Senior Counsel for the petitioner, that the wrongful incorporation of the tax invoice number as to be "235", only, was never with an intention to deceive the State with the revenue, but rather it was a human error, which has inadvertently chanced, and which deserves to be r....
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....tion of the invoice number, will not fall to be within the ambit of Clause 5 of the Circular dated 14th September, 2018. 8. This Court is of the view, that the implications of Clause 5 of the Circular, has to be rationally and logically construed and when the revenue was conscious, that a minor error may creep in while furnishing the e-way bill and those minor discrepancies are to be overlooked and Section 129, is not to be even invoked invariably, under all the circumstances, where it does not affect the financial implications or the liabilities, which has to be fastened upon the assessee under the Taxing Laws. 9. The Sub-clauses referred therein to Clause 5, has to be rationally construed and once the exception of mistake is conside....
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....ver tax while holding that the interpretation of statute would not depend upon contingency. It is trite law which the Court would ordinary take recourse to golden rule of strict interpretation while interpreting taxing statutes. In construing penal statutes and taxation statutes, the Court has to apply strict rule of interpretation and this is what has been considered by this Court in Commissioner of Customs Vs. Dilip Kumar and Company and Others 2018(9) SCC 1, in para 24 and 34 as under: "24. In construing penal statutes and taxation statutes, the Court has to apply strict rule of interpretation. The penal statute which tends to deprive a person of right to life and liberty has to be given strict interpretation or else many innoce....
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....re taxing any person, it must be shown that he falls within the ambit of the charging section by clear words used in the section; and (iii) If the words are ambiguous and open to two interpretations, the benefit of interpretation is given to the subject and there is nothing unjust in a taxpayer escaping if the letter of the law fails to catch him on account of the legislature's failure to express itself clearly."" 11. In fact, if the opening paragraph of the aforesaid judgement is taken into consideration, it was an aspect, where the charging Section was under consideration. The charging section, was pertaining to the charging of tax on the basis of the turnover of the assessee. 12. The scope of its interpretation has bee....