TaxTMI 
TaxTMI 
2026 (9) TMI 1821
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....dicating officer by imposing penalty has been upheld. 2. Facts giving rise to this second appeal are in brief that, Mobile squad Unit III, Agra headed by Assistant Commissioner, on 03.08.2022 had stopped and intercepted vehicle no. HR47 D-7835. On verification of goods carrying in the vehicle and relevant documents it was found that electric equipments were found to be loaded in the vehicle which were dispatched form M/s Havells India Ltd, Alwar (Raj.), GSTIN 08AAACH0351E125, to M/s Anand Enterprises, GSTIN 09ACBPB5039R1ZB, Agra (U.P), covered with tax invoice no. 5845101022 dated 30.07.2022. As per invoice, value of goods was Rs. 11,48,469/- e-way bill no. 721274798243 dated-31.07.2022, was also produced by the driver which was found to....
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....by way of second appeal. 4. Learned authorized representative appearing for appellant has submitted that first appellate authority has disposed off the first appeal in a mechanical manner by passing non speaking order. He further submits that alleged contravention, namely non up dation of vehicle details in part B of e-way bill or expiry of e-way bill is mere a procedural and technical lapse which does not affects the taxability of the transaction nor results in any revenue implication. He further submits that department has completely failed to show that expiry of e-way bill in transit was with the intention to evade tax of appellant an in lacking thereof, launching proceedings u/s 129 of CGST/UPGST, act would not sustainable in law. ....
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....away from destination place Agra. As per e-way bill itself which was later found to be expired at the time of interception, shipment was to be delivered in Agra and for distance of 167 km two days was more than sufficient but vehicle was on the way on 03.08.2022 when it was intercepted. 9. After detaining the goods in transit, learned proper officer had issued SCN to appellant or its authorized representative but no reply within the stipulated time was given by appellant. Apart form that, within such a stipulated period no relevant document has been submitted to show his bona fide intention regarding expiry of e-way bill. Further, vehicle no. even in the expired e-way bill is RJ-02 GA-6429, which is entirely different form the vehicle no....
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.... India vs Dharmendra textile processors (Supra), in which by answering a reference a three-judge bench of Hon'ble Supreme Court established foundational principles regarding statutory penalty provisions in fiscal legislation. It was held by Hon'ble Apex court that statutory penalties imposed for infractions under Revenue statues (such as section 11AC of Central Excise Act, 1944 or Section 271(1)(c) of Income tax Act, 1961 constitutes civil liability meant to remedy the loss of Revenue. It is further held that mens rea is not an essential element for attracting civil penalties under fiscal statues unless specifically incorporated in to the text of the provision. It is also held by Hon'ble Apex court that courts can not supply words or read m....
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....r onus shifts entirely to the dealer/consigner to rebutte such presumption with credible positive evidence or by surrounding circumstances of that particular matter. 13. Though, it is true and well-established principle of law that department is required to show an intention to evade tax of taxpayer and in absence thereof penalty can not be imposed in the grab of section 129, CGST, Act read with rule 138 of CGST rules 2017. Intention of a person is a mental state of mind and no positive evidence can be given by the department as it is commonly said that "Not even the devil himself can discern the secret thoughts of man's heart". However, intention of a person or mens rea may be gathered from the facts and surrounding circumstances of a p....