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Without any mens rea for evasion, no penalty can be imposed for unloading the goods at a place not registered in GST: High Court

Petitioner:

This is a writ petition against the penalty order.

Petitioner submitted that the only ground for levy of the penalty was that the goods were unloaded at a place that was not registered in the registration certificate.

He submitted that the godown where the goods were unloaded were earlier registered in the erstwhile VAT regime.

He further submitted that this godown is also the place of business of the petitioner.

He submitted that 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.

He relied on a judgement of this Court in M/s Hindustan Herbal Cosmetics v. State of U.P. and 2 Others to buttress his argument that without there being any mens rea for evasion of tax, no penalty can be imposed under Section 129 of the Act.

He further submitted that neither the original order nor the order passed in appeal brings out any intention whatsoever for evasion of tax.

Revenue:

Learned counsel appearing on behalf of the revenue authority submits that the place of unloading of the goods was distinct from the address provided in the e-way bill of the consignee. He, accordingly, submits that this is a fatal flaw and burden of proof is shifted on the assessee to show that there was no intention to evade tax.

High Court:

One may look into the relevant paragraph of the judgement of this Court in M/s Hindustan Herbal Cosmetics (Supra) that is delineated below :- "8. Upon perusal of the judgments, t.......

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Replied to Qualique Tech LLP

Yes, Good Life Zip India v. Commissioner of Delhi GST [2024 (3) TR 9220 (Delhi HC)] is getting opened instead of correct case of Meghdoot Enterprises v. ADC (Appeals) [2024 (3) TR 9221 (Allahabad HC)].

Very good

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