Expired e-way Bill - Levy of penalty - Seizure of goods ...

Case Laws GST

September 2, 2022

Expired e-way Bill - Levy of penalty - Seizure of goods alongwith the vehicle - The tax/penalty under section 129 of CGST/HPGST Act 2017 cannot be imposed merely on the basis of Expiry of E-Way bill and without proving the intention to evade the tax - the impugned order passed by the Proper Officer are quashed and set aside. However, a penalty of Rs. 15,000/- is imposed under section 125 of HPGST/CGST Act on the Appellant.

View Source

← Previous Next →

Expired e-way Bill - Levy of penalty - Seizure of goods ...

Case Laws GST

September 2, 2022

You may also like:

Seizure of goods alongwith the vehicle - E-way bill which accompanied the goods had expired before the goods could be delivered and meanwhile the vehicle developed some...

Detention of goods alongwith vehicle - E-Way bill stood expired - - This Court already held that there is no lack of bona fide on the part of the writ petitioner in the...

The Rajasthan High Court considered a case involving the detention of goods due to an expired e-way bill, raising concerns about tax evasion. Citing a judgment from the...

Levy of penalty u/s 129(3) - detention of goods - E-way bill yet to expire - Change of vehicle (truck) in between - e-way bill in respect of the goods transported was...

Detention of goods alongwith vehicle - the validity of the e-way bills had expired - directed to release the petitioner's goods and vehicle on its furnishing Bank...

Detention of goods alongwith vehicle - Allegation of attempt to sale goods in between - Any defect, if any, in the documentation accompanying the goods for purpose of...

Seizure of goods alongwith vehicle - goods not accompanied by the tax invoice and the E-Way Bill - - transporter has not been assigned any role in the entire transaction...

Seizure of consignments alongwith vehicle - the revenue has to put its house in order and strive to achieve the lofty targets set by the CGST Act by effectively using...

Detention of goods alongwith the vehicle - used/expired e-way bills to evade tax - no useful purpose will be served by allowing the vehicles to be detained any longer as...

Detention of goods alongwith vehicle - goods carrying valid E-way bill or not - evasion of tax or not - Non-generation of E-way bill for earlier Invoices - There was no...

Seizure of goods alongwith the vehicle - E-way bill - The goods in the present case were seized on 11.02.2018 that is only for the reason they were not accompanied with...

Levy of penalty - at the time of detention was that one of the E-Way Bills had expired - The High court held that mens rea to evade tax is essential for imposing...

Detention of goods with vehicle - the seizure of the goods on the ground that accompanying e-way bill had expired is not justified rather it was allowed to expire after...

Non-generation of e-way bill during transportation of goods led to seizure order u/s 129(3) of GST Act, imposing penalty and interest. However, it was admitted that...

Seizure of goods - Absence of proper documents for movement of goods - levy of IGST or CGST+SGST - Levy of penalty - gold ornaments - The aforesaid two grounds viz. non...

Quick Updates: