2024 (8) TMI 72

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....176/2023-24/Madurai RS-1, whereby, the penalty of Rs. 8,74,036/- was imposed on the consignment carried in conveyance bearing No.KA01AM5532. The supplier from Bellari District has supplied the consignment of steel pipes to Tuticorin, namely H.V.Cargo Logistics. The goods that were carried in the aforesaid conveyance which accompanied Tax Invoices as also E-Way Bill. However, there was a discrepancy between the PIN code of the petitioner in the Tax Invoices and in the E-Way Bill. The address in the Tax Invoices and E-Way Bill is as detailed below: Address in Tax Invoice Address in E-Way Bill Near Sultanpur Village, Sandur Taluk, District Bellary - 583 115, Karnataka, India. Phone:9243600601, Mobile:9448286181 SYN 3....

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....ument number mentioned in the e-way bill; e) Error in 4 or 6 digit level of HSN where the first 2 digits of HSN are correct and the rate of tax mentioned is correct; f) Error in one or two digits/characters of the vehicle number." 5. It is submitted that the imposition of penalty under Section 129(5) is unjustified as it is prior to the aforesaid Circular No.64/38/2018-GST of the Central Board of Indirect Taxes and Customs referred supra. 6. That apart, the learned counsel for the petitioner submits that the address given in the E-Way Bill and the VAT registration obtained under Rule 9(1) of the Karnataka VAT Rules, 2005 are one and the same. 7. It is submitted that there is a minor discrepancy in so far as the PI....

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....ner can be given a liberty in filing statutory appeal, if any. 14. Finally, the learned Additional Government Pleader for the respondent has drawn attention to the decision of the Hon'ble Division Bench of the High Court of Allahabad in Libra International Limited vs. Assistant Commissioner, Commercial Tax and another reported in 2020 SCC Online All 1523: (2021) 145 ALR (SUM 5) 3: (2021) 51 GSTL 284: ILR (2021) 1 All 702. 15. Specifically, it is submitted that in the said decision, the Hon'ble Division Bench of the High Court of Allahabad has held as follows: "15. The challenge sought to be raised to the order dated 15.2.2018 passed under Section 129(3) of the Act, 2017, having been made at a belated stage, we are of the view....