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Mistake occurred for not updating vehicle no. in E-way bill is procedural lapse, liable to penalty of Rs. 10,000 only

March 21, 2020[2020] 115 389 (AA- GST - HP)

GST : Where in course of transportation, due to break down of goods carrying vehicle, goods were transshipped to another vehicle, however, E-way bill of consignment which was produced before proper officer at time of checking pertained to previous vehicle and, therefore, an order was passed under section 129(3) levying penalty equal to one hundred per cent of tax payable on goods, in view of fact that assessee had subsequently updated E-way bill and number of second vehcile was updated in part-B of E-way bill and, moreover, there was no evidence on record to prove that assessee changed vehicle to evade tax, impugned order was to be set aside and, assessee was to be directed to pay a penalty of Rs. Ten Thousand only for procedure lapse committed by it

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