Home GST Vehicle Details Updated in Part-B of the GST E-way Bill Not ‘Bilty’, Allahabad HC Deletes Penalty

Vehicle Details Updated in Part-B of the GST E-way Bill Not ‘Bilty’, Allahabad HC Deletes Penalty

0
Vehicle Details Updated in Part-B of the GST E-way Bill Not ‘Bilty’, Allahabad HC Deletes Penalty

Allahabad High Court's Order for M/S Abhishek Sales

The Allahabad Excessive Court docket dominated that for items in transit, the automobile quantity within the bilty (consignment be aware) couldn’t be altered upon change of auto because of breakdown.

The penalty order is been quashed by the courtroom as a result of the automobile quantity was up to date in Half B of the GST e-way invoice. Petitioner’s items had been intercepted, and the penalty was levied below part 129(3) of the Uttar Pradesh Items and Companies.

The Allahabad Excessive Court docket dominated that for items in transit, the automobile quantity within the bilty (consignment be aware) couldn’t be altered upon change of auto due to breakdown. The penalty order is been quashed by the courtroom as a result of the automobile quantity was up to date in Half B of the e-way invoice.

The petitioner’s items had been intercepted, and a penalty was levied below part 129(3) of the Uttar Pradesh Items and Companies Tax Act, 2017 on the idea that the bilty and bill accompanying the products had earlier than the automobile’s quantity.

The petitioner’s counsel claimed that the automobile that has the products was modified due to the breakdown and the brand new automobile quantity was revised by way of the transporter on Half-B of the GST e-way invoice.

No discrepancy between the products and the e-way invoice is there, the courtroom famous.

On the perusal of the paperwork, it’s clear that Half B of the e-waybill has been modified due to the change of the automobile. It’s positive that when a automobile is altered, the quantity within the bilty can’t be various as the products had been in transit.

The primary basis is groundless and is deserted, Justice Shekhar B. Saraf dominated.

LEAVE A REPLY

Please enter your comment!
Please enter your name here