HC set aside penalty levied for mismatch of vehicle number in e-way bill for stock transfer
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- Last Updated on 26 September, 2022
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Case Details: Symed Labs Ltd. v. Appellate Joint Commissioner ST - [2022] 142 taxmann.com 468 (Telangana)
Judiciary and Counsel Details
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- Ujjal Bhuyan, CJ. & Surepalli Nanda, J.
Facts of the Case
The petitioner was transporting a pharma drug called ‘pregabalin’ in bulk quantity from one of their units in Medchal to another unit in Nalgonda District by way of stock transfer under e-way bill. The goods were seized on ground of mismatch between registration number of vehicle used for transporting goods and vehicle number mentioned in e-way bill.
The SCN was issued and order levying penalty was passed. The Appellate Authority also confirmed adjudication order demanding tax and penalty under section 129 (3). The petitioner field writ petition against the levy of penalty.
High Court Held
The Honorable High Court observed that goods were being transported from one unit to another unit. However, there can be no levy of GST in case of Stock Transfer as per judgment of this Court in case of Same Deutzfhr India P. Ltd. V. State of Telangana. Therefore, the order levying penalty was liable to be set aside and also the Authority was directed to hear matter afresh and pass order in accordance with order passed in Same Deutzfhr India (P.) Ltd. v. State of Telangana.
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