| Date |
Subject |
|
06.02.2025 |
Advisory On E-Way Bill Generation For Goods
Under Chapter 71 |
|
27.01.2025 |
Advisory on the Introduction of E-Way Bill (EWB)
for Gold in Kerala State |
|
24.01.2025 |
Advisory on Business Continuity for
e-Invoice and e-Waybill Systems |
|
01.01.2025 |
Advisory to Taxpayers on Extension of E-Way Bills Expired on 31st
December, 2024. |
|
23.12.2024 |
Advisory for Entry of Receipt Numbers Pertaining to Leased Wagons in the E-Way
Bill System. |
|
18.12.2024 |
Advisory for Entry of RR No./eT-RRs
in EWB system Post EWB-FOIS Integration. |
|
17.12.2024 |
Advisory on Updates to E-Way Bill and
E-Invoice Systems. |
|
04.10.2024 |
Advisory on Proper Entry of RR No./Parcel Way
Bill (PWB) Numbers in EWB system Post EWB-PMS Integration. |
| Authority |
One liner |
|
2018(12)LCX0013
Kerala High Court
Rai Prexim India Private Limited |
Goods detained on account
of discrepancy in EWB be released on furnishing bond and bank guarantee |
|
2024(07)LCX0020
Allahabad High Court
Nanhey Mal Munna Lal |
Penalty u/s 129(3) GST
Act is set aside due to a typographical error of different dates on the
E-way Bill and Tax Invoice. |
|
2024(05)LCX0125
Allahabad High Court
Raghuveer Ispat Private Limited |
Expired e-way bill from
engine failure is a technical violation, not tax evasion; penalty is not
warranted under Section 129(3) of CGST Act. |
|
2024(05)LCX0121
Allahabad High Court
Axrecycle Private Limited |
Non filling up of Part 'B'
of the e-Way Bill, without any intention to evade tax cannot lead to
imposition of penalty u/s129(3) of the Act. |
|
2024(05)LCX0029
Allahabad High Court
Mid Town Associates |
Absence of an E-Way bill
during transit constituted a technical violation only, not a tax evasion. |
|
2024(04)LCX0478
Allahabad High Court
Sangeeta Jain |
Error of Dispatch address
in E-Way Bill without any intention to evade tax cannot lead to
imposition of penalty. |
|
2024(04)LCX0366
Rajasthan High Court
Hindustan Trading Co. |
Order u/s 129 (3) CGST Act
is unjustified as issue was not absence of e-way bill, but expired e-way
bill during transit & heavy penalty for such minor offence is
unacceptable. |
|
2024(03)LCX0317
Madras High Court
Ganesh Engineering |
Assessee is directed to file appeal against order u/s 74 demanding tax,
interest and penalty due to duplicate eway bills, before revenue after
payment of 15% of disputed tax amount. |
|
2024(02)LCX0381
Allahabad High Court
Varun Beverages Ltd. |
Non filling up of Part 'B'
of the E-Way Bill by itself without any intention to evade tax would not
lead to imposition of penalty under Section 129(3) of the Act. |
|
2024(02)LCX0100
Allahabad High Court
Indeutsch Industries Private Limited |
Intention to evade tax is
sine qua non before imposition of penalty. |
|
2024(02)LCX0061
Allahabad High Court
Anchor Health And Beauty Care Private
Limited |
Impugned orders are
arbitrary having levied tax on the petitioner on the goods meant for
stock transfer between one branch to another. |
|
2024(01)LCX0494
Allahabad High Court
Precision Tools India |
Defect in
filing e-way bill being purely of technical nature only and without any
intention to evade, makes the seizure order illigal and void. |
|
2024(01)LCX0045
Allahabad High Court
Hindustan Herbal Cosmetics |
A
typographical error in the e-way bill without any further material to
substantiate the intention to evade tax should not and cannot lead to
imposition of penalty. |
|
2023(10)LCX0049
Allahabad High Court
Vacmet India Ltd. |
Proceedings are vitiated when there was no intention to evade payment of
tax. |
|
2023(02)LCX0025
Allahabad High Court
Varun Beverages Ltd. |
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 minor discrepancy as to the registration of
vehicle in State in the e-way bill would not attract proceedings for
penalty under Section 129 and the order passed by the detaining
authority as well as first appellate authority cannot be sustained. |
|
2022(03)LCX0289
Madhya Pradesh High Court
CREATE CONSULTS |
Mistake of wrong mention of name in eway bill is clerical mistake thus,
proceeding under Section 129 of GST may not be issued. |
|
2020(08)LCX0040
Kerala High Court
ABCO TRADES (P) LTD |
No
detention of goods u/s 129 on ground that e-way bill show consignee as
unregistered person. |
