Tag: e-way bill
E-way bill expired due to vehicle break down only a technical breach and non extension of its time period cannot be ground for penalty under UPGST Act 2017 In a recent judgment, Hon’ble Allahabad High Court has held that E-way bill expired due to vehicle break down is …
No penalty u/s 129(3) of UPGST Act for Non filling up vehicle number in Part ‘B’ of e-Way Bill without intention to evade tax. In a recent judgment, Hon’ble Allahabad High Court has held that no penalty can be levied u/s 129(3) of UPGST Act for on filling …
E-Way Bill not present in vehicle only a technical violation when E-Way Bill was downloaded prior to the interception of vehicle and goods in vehicle matched with invoice & E-Way Bill In a recent judgment, the Hon’ble Allahabad High Court has quashed the penalty order passed under Section …
Typographical error in the e-way bill is a minor error therefore imposition of penalty under Section 129 of the GST Act is without jurisdiction and illegal– Allahabad High Court In a recent judgment, the Hon’ble Allahabad High Court has quashed and set aside set aside a penalty order …
Seizure of goods for want of e-way bill when due to break down, goods loaded on another vehicle. Burden of proof falls squarely on tax authorities to demonstrate genuine intent to evade tax before penalizing- High Court quashes penalty imposed ABCAUS Case Law Citation:ABCAUS 3849 (2024) (01) HC …
GSTN Advisory for Taxpayers regarding Blocking of E-Way Bill (EWB) generation facility resume after 15th August, 2021. Blocking of E-Way Bill (EWB) generation facility resume after 15th August, 2021 1. As you might be aware that the facility of blocking E way bill generation had been temporarily suspended …
Blocking of E-Way Bill (EWB) generation facility for taxpayers with AATO over Rs 5 Cr. after 15.10.2020 – GSTN Advisory Blocking of E-Way Bill generation facility 1. In terms of Rule 138E (b) of the CGST Rules, 2017, the E Way Bill generation facility of a person is …
Extension of validity of e-way bill expiring between 20.03.2020 to 15.04.2020 to 30.06.2020 MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) New Delhi, the 9th June, 2020 Notification No. 47/2020–Central Tax G.S.R.362(E).—In exercise of the powers conferred by section 168A of the Central Goods and …
Validity of e-way bill generated on or before 24.03.2020 extended till 31st May 2020 Validity of e-way bill extended MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) Notification No. 40/2020–Central Tax New Delhi, the 5th May, 2020 G.S.R. 274(E).—In exercise of the powers conferred …
Blocking and Unblocking of EWB generation facility at E-way Bill Portal 1. Blocking of EWB generation facility: Blocking/unblocking of EWB generation facility has been implemented on EWB Portal from 2nd December, 2019. a. Meaning of blocking: The blocking of E Way Bill generation facility means disabling taxpayer from …
