{"id":73562,"date":"2025-09-19T08:33:11","date_gmt":"2025-09-19T03:03:11","guid":{"rendered":""},"modified":"2025-09-19T08:33:11","modified_gmt":"2025-09-19T03:03:11","slug":"petition-dismissed-for-failure-to-produce-delivery-challan-and-e-way-bill-under-gst-rules-45-and-55","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=73562","title":{"rendered":"Petition dismissed for failure to produce delivery challan and e-way bill under GST Rules 45 and 55"},"content":{"rendered":"<p>Petition dismissed for failure to produce delivery challan and e-way bill under GST Rules 45 and 55<br \/>Case-Laws<br \/>GST<br \/>The HC dismissed the petition and upheld the impugned order, finding that the petitioner failed to produce requisite documentation evidencing movement of two HR coils from the branch to the job-worker premises. The court held that, under Rules 45 and 55 of the GST Rules, a delivery challan in the prescribed format must accompany goods sent for job-work, and no e-way bill was<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=92678\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Petition dismissed for failure to produce delivery challan and e-way bill under GST Rules 45 and 55Case-LawsGSTThe HC dismissed the petition and upheld the impugned order, finding that the petitioner failed to produce requisite documentation evidencing mo<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-73562","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73562","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=73562"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73562\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=73562"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=73562"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=73562"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}