Minor penalty to be levied if discrepancy in date of invoice due to default in computer: HC
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- Last Updated on 18 July, 2022
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Case Details: Greenlights Power Solutions v. State Tax Officer - [2022] 140 taxmann.com 295 (Kerala)
Judiciary and Counsel Details
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- Bechu Kurian Thomas, J.
- Binu & Gigimon Issac, Advs. for the Petitioner.
- Smt. M.M. Jasmin, Govt. Pleader for the Respondent.
Facts of the Case
The petitioner was carrying business of electrical contract works. In connection with the work of a hospital, some goods were transported through a vehicle after paying the required tax. During the course of transportation, the goods were detained on noticing an irregularity in the e-way bill and invoice.
It filed writ petition against the detention order levying interest & penalty and submitted that though the goods were being transported on 02-03-2021 (2nd March, 2021) but the invoice mentioned the date as 3-2-2021 (3rd February, 2021) due to the default computer formatting system. Instead of day-month-year (dd-mm-yyyy) formatting for the Indian system, the computer-generated bill provided for a month-day-year (mm-dd-yyyy) format.
High Court Held
The Honorable High Court observed that all other details in invoice and e-Way Bill including nature of goods transported, details of consignor and consignee, GSTIN of supplier and recipient, place of delivery, invoice number, value of goods, HSN code, vehicle number etc. were correct and there was no discrepancy. The error noticed was insignificant and not of any consequence for invoking power to impose tax and penalty. Therefore, only minor penalty would be levied and tax and penalty imposed under section 129 of CGST Act was liable to be set aside.
List of Cases Reviewed
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- R.K. Motors v. State Tax Officer [2019] 102 taxmann.com 337/72 GST 501 (Mad.) (para 12) followed.
List of Cases Referred to
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- Asstt. Commissioner of State Tax v. Commercial Steel Ltd. [2021] 130 taxmann.com 180/88 GST 799 (SC) (para 6)
- R.K. Motors v. State Tax Officer [2019] 102 taxmann.com 337/72 GST 501 (Mad.) (para 12).
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