The ruling in brief
Where vehicle number mentioned in one e-way bill did not correspond with vehicle actually carrying goods, Judicial Member sustained penalty under section 129(3) holding that complete substitution of vehicle number constituted breach and presumption of evasion was not rebutted, while Technical Member found no mens rea and held penalty unsustainable, in view of split opinions of members, matter was to be referred to Vice President GSTAT
Provisions considered
Section 129, read with section 68, of Central Goods and Services Tax Act, 2017/Uttar Pradesh Goods and Services Tax Act, 2017 - Rule 138 of Central Goods and Services Tax Rules, 2017/Uttar Pradesh Goods and Services Tax Rules, 2017
This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.