Levy of penalty order and pre-deposit amount equal to penalty - Part B of the E way bill as required under Section 68(3) of the Act, 2017 and Rule 138 (1), (2), (3) of the Rules, 2017 not submitted

- HELD THAT:- In the facts of the present case, at the time of search of the vehicle of the petitioner, Part B was not filled up but the time driver filled up Part B in the presence of the Officer and hence there was no malafide intention on the part of the petitioner.

Accordingly, proceedings under Section 129 of HGST/CGST Act should not have been initiated, as per the circular dated 14.09.2018 (P-6).

The object of the circular dated 14.09.2018 was that in case of circumstances as detailed in the circular, which were procedural in nature and there was no intention of misleading the transfer of goods, the proceedings should not have been initiated U/s 129 of HGST/CGST Act.

Apart from not mentioning number of the vehicle in Part B, all the other documents have been shown by the driver of the vehicle. The present petition is allowed.

PUNJAB AND HARYANA HIGH COURT in NOVATEUR ELECTRICAL AND DIGITAL SYSTEMS PVT. LTD. vs ADDITIONAL COMMISSIONER OF STATE TAX APPEALS CUM APPELLATE (11-SEp-2023) 2023 (9) TMI 1171