Case LawAppeal No. 001/2019
K.B Enterprises Vs AC, State Tax, Chamba, HP
- Court:
- Appellate Authority
- Bench:
- Himachal Pradesh
- Date:
- December 7, 2019
- Type:
- Appeal
- Members:
- Rohit Chauhan
Subject
Proceedings under section 129 of the CGST Act may not be initiated in case of minor mistakes
E-Way Bill
Summary
The penalty imposed in the instant case under section 129 was unwarranted. GST Council vide circular No 64/38/2018 dated 14th September, 2018 and the HP circular no. 12-25/2018-19-EXN-GST-(575)-6009-6026 dtd 13th March 2019 valid from 14-09-2018 in p…
Judgement
At the outset, I would like to make it clear that the provisions of both the Himachal Pradesh Goods and Service Tax Act, 2017 and Central Goods & Service Tax Act, 2017 (thereinafter referred to as HPGST Act and CGST Act respectively) are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the HPGST Act would als…