Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights July 2024 Year 2024 This

Minor error in e-way bill relating to vehicle number, goods ...


Minor error in e-way bill vehicle number, goods detained citing invalid e-way bill. HC: Detention unjustified, permits penalty for minor errors. Rs. 18.75L tax & penalty demand quashed.

Case Laws     GST

July 6, 2024

Minor error in e-way bill relating to vehicle number, goods detained citing invalid e-way bill. HC held detention unjustified as circular permits imposing penalty of Rs. 500/1,000 for minor errors like vehicle number mismatch. Tax and equal penalty demand of Rs. 18.75 lakhs quashed, being without jurisdiction. Appeal allowed.

View Source

 


 

You may also like:

  1. The High Court ruled on a case involving the levy of penalty u/s 129 of the GST Act due to an error in mentioning the vehicle number in the E-way bill during the transit...

  2. Detention of goods alongwith vehicle - mistake in entering details of the transporter in the e-way bill - human error - the Department has not placed before the Court...

  3. Detention of goods - validity of e-way bill expired - The mere fact that the respondent had detained the goods did not, in any manner, prevent the petitioner from...

  4. Levy of penalty - vehicle number in Part-B of the e-way bill was incorrect - minor typographical error - Typically when the error is a minor error of the nature found in...

  5. 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...

  6. Detention of goods alongwith the vehicle - failure to have mentioned the unique Identiy Number/GSTN number of the recipient - Rule 46 has not taken into account the...

  7. 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...

  8. Detention of goods alongwith vehicle - Having regard to the fact that goods and vehicle are lying stationed/detained with the respondent No.2 since 11.03.2021;...

  9. Detention of goods alongwith the vehicle - detention on the ground that in the e-way bill the petitioner had deliberately misdeclared the vehicle as ODC (Open Dimension...

  10. Levy of penalty - goods were unloaded at a place that was not registered in the registration certificate - unloading goods at a location not specified in the e-way bill...

  11. Detention of goods along with the vehicle - invoices did not bear continuous numbers - The entertainment of such a doubt by the authority cannot be a justification for...

  12. Seizure of detained goods - Absence of E-Way bill - e-way bill-02 furnished immediately within 20 minutes from the time of the detention of the vehicle/goods - Since the...

  13. E-way bill Rules - Rule 138D as amended - Facility for uploading information regarding detention of vehicle

  14. 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...

  15. Proceedings initiated u/s 129 of TSGST Act for detention of vehicle with goods, movement of taxable goods without E-Way bill. Vehicle bearing No. TR-01-AH-1562 detained...

 

Quick Updates:Latest Updates