GST
TRT-2025-
Allahabad High Court
Date:-21-03-24
In:-
Issue Favourable to Tax Payer ?:-
Order Date – 21 March 2024
Parties: S/S Meghdoot Enterprises Vs Additional Commissioner (Appeal), Central Goods And Services Tax And Central Excise And Another
Facts –
- The Petitioner, S/S Meghdoot Enterprises, was imposed with penalty on the ground that the goods were unloaded at a place that was not registered in the registration certificate. There was neither any discrepancy with regard to the tax invoices and the e-way bill nor was there any mismatch of the goods as enumerated in the tax invoices and in the e-way bill. It was also submitted that this godown is also the place of business of the petitioner.
Issue –
- Whether the imposition of penalty is proper?
Order –
- The Single Bench of the Hon’ble High Court observed that it is evident from the judgement of this Court in M/s Hindustan Herbal Cosmetics, that intention to evade tax is sine qua non for imposition of penalty. The facts in the present clearly indicate that the place where the goods were unloaded is the godown belonging to the petitioner and not to any third party. It is not in dispute that this particular godown was registered as place of business of the petitioner in the erstwhile Value Added Tax regime.
- In light of the above, one may come to the conclusion that there is no intention to evade tax whatsoever. The imposition of penalty in such circumstances is not warranted.
- The writ petition is allowed.
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