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- Incomplete/ mistake in furnishing of E-way bill
- Whether tax or penalty can be imposed due to furnishing incorrect particulars on the e-way bill ?
Whether tax or penalty can be imposed due to furnishing incorrect particulars on the e-way bill ?
Issue Favourable to Tax Payer ?:- no
Held - In terms of Rule 55 of the West Bengal GST/CGST Rules, 2017, when goods are transported without invoice and for reasons otherwise than by way of supply of such goods, a delivery challan is a statutory mandate which is required to be accompanied with the goods in movement. In the present case, the movement of the excavator is not as and by way of supply of goods but for supply of services under the West Benga.....
Issue Favourable to Tax Payer ?:- yes
Held - The facts are not in dispute that documents were accompanying the goods and at the time of interception of the vehicle, requisites with discrepancy about vehicle number only were found and ownership of the goods was specifically claimed by the petitioner. However, the penalty has been imposed under Section 129(1)(b) of the Act.
In M/s. Halder Enterprises v. State of U.P. & others (Writ - Tax No.....
Issue Favourable to Tax Payer ?:- yes
Held - It is not in dispute that by either of the parties that the goods were dispatched along with genuine documents for display in Aahar Exhibition organized at Pragati Maidan, New Delhi to which a delivery challan as prescribed under Section 55 (1) was issued along with E-way bill and material entry slip at Pragati Maidan and when on 18.03.2023, the goods were returned, again a delivery challan along with exit m.....
Issue Favourable to Tax Payer ?:- yes
Held - It is admitted that the goods in question were onward journey from Mathura to Mirzapur when it was intercepted at Etawah and on physical verification, it was found that there was mis-match in tax invoice and e-way bill. In the e-way bill, instead of tax invoice number, SAP document number was mentioned, which was also present in the tax invoice itself. The petitioner has brought on record copies of the tax i.....
Issue Favourable to Tax Payer ?:- yes
Held - It is not in dispute that goods were being transported by the dealer through stock transfer from its unit at Saharanpur to its sale depot at Ghaziabad. From perusal of the e-way bill which has been brought on record, it is clear that the vehicle number has been mentioned as UP-14BT/3276.
As there is no dispute to the fact that it is a case of stock transfer and there is no intention on the part of dealer to evade any tax, the mi.....
Issue Favourable to Tax Payer ?:- yes
Held - In the present case, one finds that there is definitely an error with regard to typing of the document/invoice number and there is a difference of four digits instead of the permitted two digits (as per the government circular) as submitted by the learned Additional Chief Standing Counsel. However, law is not to remain in a vacuum and has to be applied equitably in appropriate cases. The judgment in M/s. Varun Beverages Limited (supra) .....
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- Whether reimbursement of expenses is leviable to GST?
- Whether input tax credit is admissible if invoice/debit note does not appear in Form GSTR-2A/2B or tax is not paid by supplier ?
- Whether marketing and sales promotion services to customers located outside India is intermediary or export of services ?
- Whether order / show cause notice is valid if passed without pre-show cause notice consultation or GST DRC-01 (summary SCN) or GST DRC-01A (tax intimation notice) ?
- Whether recovery proceedings can be initiated if assessee is willing to file an appeal ?
- Whether input tax credit can be transferred to the transferee entity in case of an inter-state business transfer ?
- Whether interest is payable for the period during which the reply to the deficiency memo remains pending ?
- Whether combined show cause notice can be issued covering multiple financial years ?
- Whether tax can be recovered by Department without prior intimation in Form DRC-01D ?
- Whether a penalty equal to 200% of the tax amount can be demanded in case of detention or seizure of goods ?
