Absence of E-Tax Invoice Due to GST Portal Glitch Cannot Justify Detention or Penalties When Physical Documents Exist

Absence of E-Tax Invoice Due to GST Portal Glitch Cannot Justify Detention or Penalties When Physical Documents ExistCase-LawsGSTHC determined that detention of goods and penalties imposed for missing e-tax invoice were unjustified. While physical tax inv

Absence of E-Tax Invoice Due to GST Portal Glitch Cannot Justify Detention or Penalties When Physical Documents Exist
Case-Laws
GST
HC determined that detention of goods and penalties imposed for missing e-tax invoice were unjustified. While physical tax invoice, e-way bill, and bilty accompanied the goods with accurate descriptions and quantities, the e-tax invoice was absent due to technical issues with GST portal. The authorities failed to establish any intent to evade tax payments.

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