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- Incomplete/ mistake in furnishing of E-way bill
- Whether penalty can be levied if goods are transported with expired / without e-way bill ?
Whether penalty can be levied if goods are transported with expired / without e-way bill ?
Issue Favourable to Tax Payer ?:- yes
Held - Whatever infringement may have been alleged for reason of eway bill not accompanying the goods, it may have resulted in penalty in terms of Section 129(1)(a) of the U.P. Goods and Services Tax Act, 2017 (hereinafter referred to as the 'Act'), only. However, the Adjudicating Authority has erroneously computed the penalty in terms of Section 129(1)(b) of the Act. On that issue, reliance has been placed on
Issue Favourable to Tax Payer ?:- yes
Held - It is not in dispute that the goods in question were moving pursuant to the agreement entered in between the petitioner and National Geo-Spatial Data Centre, Department of Surveyor General of India, Government of India, which tracking devices of the vehicles were to be delivered and to be maintained by the petitioner. It is also not in dispute that the goods were accompanying with genuine tax invoice an.....
Issue Favourable to Tax Payer ?:- no
Held - It is not in dispute that at the time of interception of the goods, e-way bill was not produced and the same was produced before passing of the seizure order and the penalty order, but it is admitted that the e-way bill was not generated immediately after the movement of the goods and the same was generated at 1.19 p.m., much after the interception of the goods, which is evident from the MOV 06 and therefore.....
Issue Favourable to Tax Payer ?:- no
Held: It is not the case of the petitioner that by mistake or due to some technical glitch, the e-way bill could not be generated. In para no.7 of the writ petition, it has specifically been stated that no e-way bill was generated even after the movement of goods. Only after the seizure and detention of the goods in transit, the requisite documents were produced.
This Court in the case of M/s Aysha Builders and Suppliers (supra) .....
Issue Favourable to Tax Payer ?:- yes
Held: The e-way bill in the instant case was generated on March 28, 2024 and the goods commenced its movement from the State of Manipur to cover a distance of 1095 kms. The e-way bill expired in the midnight of April 3, 2025 and by applying the third proviso under sub-rule (10) of Rule 138, the appellants could have extended the validity of the e-way bill upto 8.00 a.m. on April 4, 2025. However, it was not done so.....
Issue Favourable to Tax Payer ?:- yes
Held: In order to determine as to whether any penalty leviable could have been imposed upon the breach of provision of Rules 138 by the petitioners for not carrying the valid e-way bill along with the zero rated supply of goods, it would be germane to refer the relevant provisions of the GST Act and the Rules
Though the tax is leviable as per the provision of Section 17(1) .....
- 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 ?
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