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GST - Highlights / Catch Notes

Home Highlights December 2020 Year 2020 This

Detention of goods alongwith the vehicle - There was no e-way ...

Case Laws     GST

December 26, 2020

Detention of goods alongwith the vehicle - There was no e-way bill accompanying the consignment. - when goods of the same consignment covered by multiple invoices exceed the limit of ₹ 50,000/-, necessarily there should be generation of e-way bill. Otherwise the mandate for generation of an e-way bill would be defeated and rendered redundant enabling the consignors to issue any number of bills having value below ₹ 50,000/- and consign them in one vehicle. - HC

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