GST DAILY – 188

Stay Yourself  Updated  on GST

No penalty can be imposed if goods were transported along with tax invoice containing vehicle no

The Hon’ble Allahabad High Court in the case of Falguni Steels vs. State of U.P., Date of Judgement :25-01-2024

👉 Issue:-

✔️ Can penalty be imposed if no E-way bill generated but there are no intention to evasion of Tax?

👉 The Hon’ble High Court Judgement:-

✔️ Although assessee failed to generate e-Way Bill on time, Tax Invoices issued contained all relevant details including detail of vehicle transporting goods, moreover, CGST and SGST were already charged by SAIL, therefore, no intention to evade tax was evident in instant case and once e-Way Bills were presented before passing of penalty order, and all documents including tax invoices, were found to be in order revenue had no sound rationale to pass order under section 129