E-Waybill

E – Waybill



 

Gati Kintetsu Express Pvt Ltd. v/s Commissioner, Commercial Tax of MP & others W.P.No. 12399 of 2018 07/05/2018

 

– It is mandatory to file Part-B including vehicle Number before the goods are loaded in the vehicle.

 

 

Garuda Timber Traders V/s Commissioner, State GSD Department, Kerala & Others WP(C).No. 26848 of 2018 08/09/2018

 

Incomplete e-way bill – Part-B not uploaded and carrying printout. – The petitioner shall provide the bank guarantee for the tax & penalty & bond for the value of goods and get the goods provisionally released.

 

Tvl. R K Motors Vs State Tax Officer (Madras High Court) WP (MD)No. 1287 of 2019

 

Seizure of goods as the goods delivered to a different place than specified

In the case of Tvl. R K Motors Vs State Tax Officer (Madras High Court) WP (MD)No. 1287 of 2019, the high court held that when there is no intention to evade tax, the officers should have guided the driver to take the goods to the destined location instead of being harsh and vindictive.

 

M. R. Traders vs. Assistant State Tax Officer ALEXANDER THOMAS, J. WP (C) NO. 2713 OF 2020(L) (JANUARY 31, 2020

 

Minor difference in address cannot be ground for detention and penalty.

Competent Authority had detained goods of assesse under transport as well as vehicle on ground that address shown in invoice was different from address shown in E-Way bill He further issued on assesse a notice under section 129(3) specifying amount of tax and penalty payable for release of goods and vehicle

K.P. Sugandh Ltd vs State Of Chhattisgarh 53 dated 16 March 2020, WP No. 36 of 2020

 

Seizure of goods for reasons such as undervaluation, wrong classification In the case of K.P. Sugandh Ltd vs State Of Chhattisgarh 53 dated 16 March 2020, WP No. 36 of 2020, the high court held that goods cannot be seized for the wrong valuation though the officers have the option of intimating such mistake to assessing authority.

 

Integrated Constructive Solutions v. ACST & E-Cum-Proper Officer 2020

 

Since Competent Authority had passed order in a mechanical manner and had ignored corrected and updated E-way Bill as produced by assessee within two hours of detaining goods, tax and penalty imposed under section 129(3) was unsustainable. As assessee had made procedural lapse and violated provisions of GST Act, it was liable to pay minor penalty under section 122.

 

Neva Plantation (P.) Ltd. v. ACSTE-CUM-PROPER OFFICER NORTH 2020

 

The Assessee was engaged in supply of exempted goods – It sent a machine for repair to its supplier in a vehicle and issued delivery challan – In delivery challan it was specifically mentioned that ‘not for sale’ and ‘only for repair’ – Competent Authority intercepted said machine and having found that E-way Bill had not been generated for movement of machine detained machine and imposed tax and penalty under section 129(3) upon assessee.

Held that: The assessee had transported machine without the cover of proper documents (E-way Bill was one of them). Hence the assessee had violated provisions of the CGST Act/Himachal Pradesh GST Act. For violating provisions of the Act, it would be liable to pay penalty under section 122(1). The tax and penalty imposed upon the assessee under section 129(3) deserved to be set aside.

 

 

Hemanth Motors v. State of Karnataka 2021

 

The Assessee purchased certain goods from a dealer located at Husur, Tamil Nadu under tax invoice dated 31-12-2018 – Said dealer dispatched goods to business premises of assessee situated at Bengaluru after generating e-way bill – E-way bill was valid from 31-12-2018 to 1-1-2019 – Conveyance carrying goods reached at assessee’s business premises on 1-1-2019 before expiry of validity of e-way bill but goods could not be unloaded on same day and were being unloaded on next day, i.e., on 2-1-2019 – In meanwhile Competent Authority visited business premises of assessee and taking view that e-way bill had to be valid even at time of inspection when goods were being unloaded from conveyance passed an order under section 129(3) and raised demand upon assessee – Appellate Authority dismissed appeal filed by assessee.

 

 

  

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