6 digit HSN code in the e-Invoices and e-Waybills
As per the Notification No. 78/2020 dated 15th Oct 2020, the tax payers, having Aggregate Annual Turn Over (AATO) above…
Tag: E-Way Bill
E-way bill generation surged to 8.79-cr in July
E-way bill generation surged to 8.79 in July as against 8.61 in June, showing better demand. This could also have…
E-way bill generation declines in June, 2023
E-way bill generation came down to 8.60 crore in June as against 8.81 crore in May, but still higher than…
No Penalty if Assessee was bonafide and E-way bill gets expired during transit
The Hon’ble Calcutta High Court in Perfect Enterprise v. State of West Bengal set aside the penalty order passed by the Adjudicating Authority which was later upheld by the Appellate Authority and opined that, there is no penalty on the bonafide assessee if e-way bill gets expired while transporting goods.
Goods and conveyance detained will be released upon payment of penalty and furnishing of a bank guarantee
The Hon’ble Gujarat High Court in Ravi Trading Co. v. Deputy Commissioner of State Tax directed the Revenue Authority to release goods on conditions that the assessee deposits a certain amount of penalty towards tax in lieu of confiscation of conveyance and furnish bank guarantee in lieu of confiscation of goods.
E-way bill generation rises in May to 8.82-cr, could result in better GST collection in June
E-way bill generation has improved in May to 8.82 crore from 8.44 crore in April indicating more movement of goods.…
E-way bill generation slips in April
E-way bill (EBW) generation has dropped in April from all time high number in the month of March. Experts say…
E-way bills for February 2023 show moderation
The number of electronic permits issued to transport goods within and across states moderated in February from the previous month…
Minor discrepancy in the e-way bill would not attract penalty proceedings
The Hon’ble Allahabad High Court in M/s. Varun Beverages Limited. v. State of U.P. and Ors. [Writ Tax No. –…
Mere expiry of E-way Bill does not create any scope for evasion
The Hon’ble Madras High Court in Tvl. Thiruvannamalaiyar Transport v. the Deputy State Tax Officer & Anr. [W.P. No. 32960…