GST Library

Login | Register

Best GST Library

Contact Us

Subscription Plans

GST News | Updates

GST Calendar

GST Diary

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

Act & Rules (E-book)

GST Rates

GST Rates (E-book)

HSN Classification

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GSTR-9 Manual

GSTR-9C Manual

GST Forms

Full Site Search

E-way Bill

Finance Bill

GST Evasion in India

GST Videos

About Us

Contact Us

Our Services

GST e-books

GST Domains Sale

TaxReply India Pvt Ltd
Subscribe Free GST updates on...

Join on twitter

Join GST Group 120

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


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.


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.......
  Login to

Digital GST Library
Plan starts from
₹ 3,960/-
(For 1 Year)
Checkout all Plans
Unlimited access for
365 Days
✓ Subscribe Now


Mar 26, 2024


Different case law is getting opened when clicking on reach full judgement..
By: Qualique Tech Llp | Dt: Mar 27, 2024
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)].
By: Arindam Sarkar | Dt: Mar 27, 2024
Very good
By: Mohit | Dt: Mar 27, 2024

Post your comment here !

Login to Comment

GST News (Updates)

  Read more GST updates...

20 Apr

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Mar 2024 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Mar 2024 [Return by OIDAR Service Providers - Rule 64.]

22 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2024 (QRMP Taxpayer < 5 Cr - Rule 61) - Category I States.

* State Category I - Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.

24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2024 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2024) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for the FY 2023-24 (For taxpayers upto 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2024 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2023-24 by Composite Taxpayer (Rule 62).

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2024 (Rule 61A)