Goods detained on ground of non-generation of E-Tax Invoice as ...

Goods detained due to technical error in E-Tax Invoice generation, despite compliance. No discrepancy found. Mere human error. Proceedings unjustified without mens rea.

Case Laws GST

July 26, 2024

Goods detained on ground of non-generation of E-Tax Invoice as per Rule 48 of GST Rules before movement; all required documents u/r 138A accompanied goods; technical error by petitioner in not generating E-Tax Invoice; no discrepancy in quality/quantity of goods; error a human error; prior to 01.08.2022, dealers with annual turnover over Rs. 20 crores required to issue E-Waybill; in absence of finding on mens rea, proceedings u/s 129(3) cannot be initiated; impugned orders quashed; writ petition allowed.

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Goods detained on ground of non-generation of E-Tax Invoice as ...

Goods detained due to technical error in E-Tax Invoice generation, despite compliance. No discrepancy found. Mere human error. Proceedings unjustified without mens rea.

Case Laws GST

July 26, 2024

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