Incomplete or expired e-way bills without valid explanation attract penalties despite matching invoices and asserted absence of tax evasion.

Incomplete or expired e-way bills without valid explanation attract penalties despite matching invoices and asserted absence of tax evasion.
Case-Laws
GST
Incomplete or expired e-way bills can attract a penalty under Section 129(3) when goods are transported without a valid explanation. A valid e-way bill requires completed Parts A and B, including vehicle particulars. The registered person causing movement remains responsible for valid transit documentation despite transporter negligence. Compliance must exist at interception; later updates to vehicle details or disclosure in GSTR-1 returns do not cure the breach. Matching goods and invoices, or an asserted absence of intent to evade tax, do not justify waiver where the documentation defaults lack a substantiated explanation.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =