Expired e-way bill transport attracts GST detention penalties without proof of any tax-evasion intent being required.
Case-Laws
GST
Section 129(1) of the GST Act applies where goods in transit are transported or stored contrary to the Act or Rules; proof of intent to evade tax is not a condition for detention or penalty because the provision addresses breach of a civil obligation and does not require mens rea. Transportation under e-way bills that had expired remained non-compliant where the asserted vehicle breakdown lacked supporting evidence and no extension or amendment was sought. Stock-transfer documentation and e-invoices did not cure the e-way bill lapse, while circular-based exceptions applied only to consignments accompanied by valid e-way bills. Penalties were sustained.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =