Proof of statutory breach limits strict-liability transit penalties where consignee-address errors are bona fide and goods match documents.
Case-Laws
GST
Section 129 transit penalties may operate on a strict-liability basis, but still require proof of a statutory breach attracting the penalty. Where invoices, e-way bills and bilty documents matched the goods, the buyer was identifiable, and historical records supported use of its former address, a repeated consignee-address entry was treated as a bona fide documentary error. In the absence of evidence of a fictitious purchaser, diversion, clandestine unloading, value suppression, or tax evasion, the discrepancy did not establish a substantive transit violation. The transit penalty and consequential recovery were annulled, while tax lawfully payable on the supply remained unaffected.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts <\/p>\n
= = = = = = = =<\/p>\n