Portal Downtime Delaying E-Invoice Generation Cannot Support Detention Penalty Where Transport Documents Fully Disclose the Consignment.
Case-Laws
GST
Portal downtime preventing IRN generation at dispatch did not justify a goods-detention penalty where the commercial invoice, e-way bill and delivery note accurately disclosed the goods, value and tax particulars, and the IRN was generated later. Transportation under a delivery note operated as a safeguard where an invoice could not be issued on removal. Section 129 was treated as addressing clandestine movement and deliberate non-disclosure, not a technical reporting lapse without intent to evade tax; the penalty was therefore set aside. Payment through DRC-03 to secure release of detained goods and vehicle, made under economic duress, did not estop a substantive challenge. The amount paid was refundable with statutory interest after verification.
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