In the current hearing of M/s Neva Plantation Private Ltd. vs. ACST-cum-Proper Officer North Enforcement Zone, Palampur, the Himachal Appellate Authority commanded penalty for the taxpayer in accusation for not covering all the documents (i.e. not generated E-way bills) while transporting the goods.
The appellant is a private firm registered under the name M/s Neva Plantation Private Ltd. that is involved in the business of plantation. The appellant sent the machine called ‘auto-clave’ to the M/s Pragati Laboratory Equipment for repair purposes. The challan was issued for the same claiming that the goods are purely for the purpose of repair and not for sale. The machine along with the transport was seized owing to the unavailability of the E-way bill. GST E-Way bill availability 
Get to know about GST E Way bill and its generating process through online and SMS in a simple manner. Also, we have attached original screenshots of official E way bill portal for better understanding is the utmost requirement when it comes to the transportation of goods.
The crux of the case was whether the appellant was liable for any penalty on the failure of E-Way bill generation for the transportation of goods. The Himachal Pradesh Appellate Authority chaired by Rohit Chauhan, Additional Commissioner State Taxes & Excise (Gr-I)-cum-Appellate Authority GST (Appeals), held the taxpayer guilty for not serving the E-Way bill of transportation of the machine and imposed a penalty on the taxpayer.
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The penal liability is imposed by the appellate on the taxpayer under section 129 of Central Goods and Service Tax Act (CGST) 2019. Accused of violating Rule 138 of IGST, the company is further charged with Rs. 1,18,800/-. The court sidelined the order passed by ACST-cum-Proper Officer North Enforcement Zone, Palampur on the basis that the transportation of goods was only for reparation. Though the penalty of Rs. 10,000 was demanded not having an E-way Bill.
