2018 (11) TMI 213 – KERALA HIGH COURT – 2018 (19) G. S. T. L. 393 (Ker.) – Detention of goods with vehicle – ground for detention is that in the e-way bill the distance between Kerala and the destination at Uttarakhand was shown as 280 Kms, instead of 2800 Kms – typographical error – Held that:- Indeed, the Central Board of Indirect Taxes and Customs has come across many minor discrepancies in the e-way bills, resulting in summary detention of the goods. Then, it has issued this circular:
–
I reckon the distance between Kerala and Uttarakhand is a matter of record and thus verifiable. As I have already noted, the eway bill showed the distance as 280 Kms, instead of 2800 Kms-one zero missing. This cannot be anything other than a typogra
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
en Kerala and the destination at Uttarakhand was shown as 280 Kms, instead of 2800 Kms. To have this evident error corrected, the petitioner could have taken recourse to Rule 138(9) of the CGST Rules. That correction, however, could be possible only within 24 hours. 2. The petitioner's counsel submits that this is a typographical error. And the petitioner noticed it only when the 11th respondent intercepted the goods and inspected the documents. According to the learned counsel, the 7th respondent, the authority concerned in Kerala, could either permit the petitioner to generate a new e-way bill or certify that the error is clerical. In reply, the Standing Counsel submits that since the entire system is online, the 7th respondent could
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
further delay in the matter will render the whole consignment worthless. Nevertheless, he insists that if this Court observes that the error in e-way bill is minor apart from being typographical, then it stands covered and exempted under the Circular No.64/38/2018-GST, dated 14th September 2018. 6. Indeed, the Central Board of Indirect Taxes and Customs has come across many minor discrepancies in the e-way bills, resulting in summary detention of the goods. Then, it has issued this circular. I reckon the distance between Kerala and Uttarakhand is a matter of record and thus verifiable. As I have already noted, the eway bill showed the distance as 280 Kms, instead of 2800 Kms-one zero missing. This cannot be anything other than a typographic
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =