TaxTMI 
TaxTMI 
2024 (3) TMI 335
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....of the petitioner is that the petitioner is a duly registered dealer under the Goods and Service Tax Act, 2017 (hereinafter referred to as 'the Act') and is a seller of plywood and allies products. The petitioner was supplying plywood to another registered dealer, namely, M/s Mahalaxmi Associates, Mumbai and the transaction was duly covered by a tax invoice, a bilty and e-way bill, all dated January 27, 2021. 3. It is a contention of the petitioner that the consignment of goods was sent by the petitioner in Vehicle No.HR 58B 9542. DL1 AA 5332. When the vehicle was in transit, the same was intercepted on 30.1.2021 by the Goods and Service Tax authorities. The seizure order was passed on the ground that the document/invoice number has wrongl....
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....bility in that case. He has also attempted to distinguish the Supreme Court judgment on the ground that it was a case wherein the e-way bill had expired just before the vehicle was detained and seized. Analysis and Conclusion 6. In the present case, one finds that there is definitely an error with regard to typing of the document/invoice number and there is a difference of four digits instead of the permitted two digits (as per the government circular) as submitted by the learned Additional Chief Standing Counsel. However, law is not to remain in a vacuum and has to be applied equitably in appropriate cases. The judgment in M/s. Varun Beverages Limited (supra) may be referred to for this purpose. The relevant paragraphs of the said judgme....
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....oreover, the Department has not placed before the Court any other material so as to bring on record that there was any intention on the part of the dealer to evade tax except the wrong mention of part of registration number of the vehicle in the e-way bill. The vehicle through which the goods were transported and the bilty showed the one and the same number while only there is a minor discrepancy in Part-B of the e-way bill where the description of the vehicle is entered by the dealer." 7. Furthermore, one may rely on the Supreme Court judgment in M/s. Satyam Shivam Papers (supra) wherein the Supreme Court has examined the applicability of the issue of mens rea under Section 129 of the Act. The relevant paragraphs of the said judgment are ....