The technical violation in e-way bills
Globe Panel Industries India (P.) Ltd. v/s State of U.P. [Writ-Tax No. 141 of 2023] Allahabad High Court
Penalty – At the time of detention of goods in transit, one of the two e-Way bills accompanying the goods expired. An impugned order has been passed by the authority imposing a penalty on Assessee. Assessee relied on documents to claim that the vehicle broke down. In addition, the movement of the goods was traced through a ‘fast tag’ chart. Assessee claimed that the particulars of the vehicle were accompanied by two e-Way bills and the goods matched the description of the e-Way bills and e-invoices.
However, authorities highlighted the fact that Assessee did not provide any explanation as to the fresh generation of e-Way bill as it expired ten days prior to the detention.
There is no dispute with regard to the consignor and consignee nor any dispute with regard to the description of the goods in the vehicle. In relation to the e-Invoices and the E-Way Bills, the authorities have not been able to indicate any intention whatsoever on behalf of the petitioner to evade tax. Such a technical violation by itself without any intention to evade tax cannot lead to imposition of penalty under Section 129(3) of the Act.
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