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GST - Highlights / Catch Notes

Home Highlights March 2023 Year 2023 This

Misuse of E-way Bill - said goods being transported by a ...


Transporting Goods in Unlisted Vehicles May Indicate Misuse; Authorities Not Required to Investigate Reasons Without Proper E-Way Bill.

March 6, 2023

Case Laws     GST     HC

Misuse of E-way Bill - said goods being transported by a different conveyance - There may be instances where, for illegal purpose, the goods are off loaded in the midway and taken to a different destination other than the one mentioned in the e-way bill. It is not for the authority to ascertain the reason as to why such action has been undertaken. There is no requirement in law to verify the reason for transporting goods in a vehicle without a proper e-way bill. - HC

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