In the case of M/s Neva Plantation Private Ltd. vs. ACST-cum-Proper Officer North Enforcement Zone, Palampur, the Himachal Pradesh Appellate Authority has imposed the penalty as the taxpayer failed to cover all the documents i.e. Generate E-way Bill during the transportation of goods.
The appellant namely M/s Neva Plantation Private Ltd. which is a private company and is engaged in the plantation business. Further, the appellant sent one of the machines called “auto-clave” for the purpose of repairs to the M/s Pragati Laboratory Equipment and for this purpose, a challan was issued, wherein it was specifically mentioned that the goods are not for sale and only for repairs. It is pertinent to mention that the machine along with the conveyance was detained because of the non-availability of the E-way Bill, which is one of the most essential conditions for the transportation or conveyance of goods.
The issue raised in this case was whether the applicant is liable for the penalty on the failure of Generate E-way bill while transporting the goods for repair or not?
The Himachal Pradesh Appellate Authority comprising of Rohit Chauhan, Additional Commissioner State Taxes & Excise (Gr-I)-cum-Appellate Authority GST (Appeals), Himachal Pradesh held that taxpayer failed to cover all the documents i.e. E-way Bills during the transportation of goods and hence the taxpayer is liable for penalty under Section 129 of the Himachal Pradesh Goods and Service Tax (GST) and Central Goods and Service Tax (CGST) Act, 2019 as the consequence of the violation of Rule 138, further a demand of Rs. 1,18,800/- is raised against the taxpayer under Integrated Goods and Service Tax (IGST). The court set aside the order passed by ACST-cum-Proper Officer North Enforcement Zone, Palampur as the transportation of goods was only for reparation. However, a penalty of Rs. 10,000/- was imposed for not having an E-way Bill.
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