GST DAILY – 202

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No penalty shall be levied for mere discrepancy in date of e-way bill and branch transfer invoice

THE HON’BLE ALLAHABAD HIGH COURT in the case of ANCHOR HEALTH AND BEAUTY CARE PVT. LTD.V/s STATE OF U.P., decided on 6-2-2024

👉 Issue:-  

✔️  Can penalty will be imposed on ground that there was a mismatch in e-way bill and tax invoice?

👉 The Hon’ble High Court Judgement:-

✔️ Where goods of assessee being transported from one branch to another were intercepted and penalty and tax was imposed on ground that there was a mismatch in e-way bill and tax invoice, mere discrepancy in date in e-way bill and branch transfer invoice would not lead to evasion of tax, thus penalty and tax were not leviable