GST DAILY – 216

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HC upheld penalty since assessee failed to produce invoice and e-way bill during interception of goods

THE HON’BLE ALLAHABAD HIGH COURT IN THE CASE OF AKHILESH TRADERS V/s STATE OF U.P., decided on 20-2-2024

👉 Issue:-

✔️ What type of minimum documents required during transpotation of goods?

👉 The Hon’ble High Court Judgement:-

✔️ Where during transport of goods neither invoice nor E-Way Bill were accompanying goods and same were produced subsequent to interception, production of such documents subsequent to interception could not absolve assessee from liability of penalty under section 129(3)