E-Way Bill Reuse Requires Cogent Evidence of Prior Transport Before Penalty Can Be Sustained Under GST
Case-Laws
GST
Penalty under section 129 for alleged e-way bill reuse requires cogent, positive evidence of prior transportation or delivery of the same goods; extended document validity and the driver's statement on loading date, without independent corroboration, are insufficient. Matching quantities and descriptions in tax invoices and valid e-way bills supported the recorded movement, while omission of the dispatching premises' GSTIN did not establish unaccounted goods or a fictitious transaction. In the absence of proof of earlier delivery, unloading, return, second loading, or an intent to evade tax, the penalty could not be sustained. The order setting aside the penalty remained in force and the departmental appeal failed.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =