E-way bill exemptions cover short feeder movements, while recurring legal issues fall outside departmental appeal monetary limits.
Case-Laws
GST
Rule 138(3) exempts qualifying intra-State feeder movements of up to 50 kilometres from furnishing e-way bill Part-B conveyance details when goods move from the consignor's business to the transporter's business for further transportation. The e-way bill remains valid, and an automated portal warning cannot override the exemption. A minor procedural omission unconnected with intent to evade tax cannot sustain a penalty under section 129(3). Route deviation alone does not establish evasion without corroborating evidence, which the Revenue must produce. Recurring legal issues fall outside the prescribed monetary limits for departmental appeals.
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