eway bill typing error, Goods and Services Tax - GST

[satbir singhwahi]

sir

export shipment , invoice was prepared with IGST, but inadvertently , igst not mentioned in eway bill, but all particulars in eway bill as per invoice.Mobile wing held the truck and levied igst and penalty.Any remedy or relief, pls guide.

Posts / Replies

[KASTURI SETHI]

Govt. is very strict regarding E-way bill. It being export consignment, you can hope relief through adjudication proceedings or through appellate process only. You have three grounds:

1. 'export-zero rated' supply

2. No revenue loss

3. Procedural lapse.

As per Board's circular, there is no escape route from penalty depending upon the amount of penalty involved.

[KASTURI SETHI]

The Kerala High Court has held that penalty cannot be levied under the GST on the ground of genuine human errors in the E-Way Bill.

[satbir singhwahi]

Thanks Sir

Pls give kerala court order reference id

[KASTURI SETHI]

It is available on capradeep.jain site.

[KASTURI SETHI]

2018 (12) TMI 1004 - KERALA HIGH COURT RAI PREXIM INDIA PRIVATE LIMITED VERSUS STATE OF KERALA