The Hon’ble High Court of Telangana vide its order dated 04.07.2022 in the matter of Symed Labs Limited Vs. Joint Commissioner of ST and 2 Others in W.P. No. 26929 of 2022, set aside the impugned order, where proceedings were initiated against the petitioner under Section 129 for mismatch in vehicle number, and remanded the matter back to the first appellate authority with the directions to decide the same in accordance with law and settled position on the issue involved.

The Petitioner filed the present writ petition challenging the order dated 31.01.2022 passed by the respondents, whereby the appeal filed by the petitioner was dismissed.

Facts: –

• The Petitioner is registered with Goods and Service Tax (GST) authorities in the State of Telangana and was transporting a pharma drug called ‘pregabalin’ in bulk quantity from one of their units in Medchal to another unit in Nalgonda District by way of stock transfer under e-way bill dated  25.11.2020.
• However, the said vehicle was intercepted by the Deputy State Tax Officer, Jeedimetla Circle (Respondent No. 2/Proper officer) on 25.11.2020 at 11.45 a.m. and the vehicle was detained due to mismatch in registration number of the vehicle and vehicle number mentioned in the e-way bill as well as the statement of the driver was found unsatisfactory.
• Thereafter the proper officer passed an order dated 26.11.2020 levying GST of Rs. 9.19,626/- along with equivalent penalty under Section 129(3) of CGST/Telangana GST Act, 2017.
• Aggrieved of the said order, petitioner preferred an appeal before the Respondent No. 1. The appeal of the petitioner was dismissed on 31.01.2022 with a finding that there is gross mismatch of vehicle number and Circular dated 14.09.2018 issued by CBIC does not cover the present situation in the case.

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