E-way bill exemption for agricultural rubber latex covered transport under a delivery challan despite a clerical GSTIN error.
Case-Laws
GST
Intra-State transport of natural rubber latex from an agriculturist's premises to a taxable recipient's registered business place is exempt from e-way bill requirements when accompanied by a delivery challan under Notification No. 3\/2018-State Tax. The exemption applied where the supplier established the agricultural origin of the latex and the prescribed challan accompanied the transport. An incorrect GSTIN in the challan, belonging to an unrelated person and unsupported by evidence of connection with the transaction, was treated as a genuine and condonable clerical error. Penalties imposed for transporting the latex without an e-way bill were set aside, with consequential relief.
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