detention of goods

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..... detention of goods
Query (Issue) Started By: - vignesh VSACCOUNTOPRIVATELIMITED Dated:- 5-8-2021 Last Reply Date:- 8-8-2021 Goods and Services Tax - GST
Got 4 Replies
GST
sir , goods were moved to kerala from Tamilnadu , Invoice was missed to handover to driver, but Eway bill generated. Penalty was levied and client paid, can we prefer appeal now ? is there is any cases in favour of a .....

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..... ssessee? kindly guide Reply By KASTURI SETHI: The Reply: Invoice was issued but did not accompany the goods. This is a very serious lapse. It cannot be considered as a procedural lapse. You can file appeal, if not hit by time limitation. Has penalty been paid under protest ? Pl. confirm. Reply By KASTURI SETHI: The Reply: If the assessee's records are neat and clean ( you can prove tha .....

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..... t it was a bona fide mistake and it is first mistake) and such mistake has not been committed since implementation of GST, the remote possibility of relief from the appellate authority cannot be ruled out. Reply By Shilpi Jain: The Reply: If it was a mere invoice missed to be handed over to the driver and if u can prove that the invoice was already issued there should not be any liability. It sh .....

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..... ould be only a procedural lapse. Reply By Ganeshan Kalyani: The Reply: I agree with the views of both the experts. If you are liable to follow E-invoice procedure then you can prove that the tax invoice was generated and then IRN (Invoice Reference Number) was obtained from IRP (Invoice Registration Portal) before vehicle was released.
Discussion Forum - Knowledge Sharing .....

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