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eway bill typing error, Goods and Services Tax - GST

Issue Id: - 115078
Dated: 15-6-2019
By:- satbir singhwahi
eway bill typing error

  • Contents

sir

export shipment , invoice was prepared with IGST, but inadvertently , igst not mentioned in eway bill, but all particulars in eway bill as per invoice.Mobile wing held the truck and levied igst and penalty.Any remedy or relief, pls guide.

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Showing Replies 1 to 5 of 5 Records

1 Dated: 15-6-2019
By:- KASTURI SETHI

Govt. is very strict regarding E-way bill. It being export consignment, you can hope relief through adjudication proceedings or through appellate process only. You have three grounds:

1. 'export-zero rated' supply

2. No revenue loss

3. Procedural lapse.

As per Board's circular, there is no escape route from penalty depending upon the amount of penalty involved.


2 Dated: 16-6-2019
By:- KASTURI SETHI

The Kerala High Court has held that penalty cannot be levied under the GST on the ground of genuine human errors in the E-Way Bill.


3 Dated: 16-6-2019
By:- satbir singhwahi

Thanks Sir

Pls give kerala court order reference id


4 Dated: 16-6-2019
By:- KASTURI SETHI

It is available on capradeep.jain site.


5 Dated: 17-6-2019
By:- KASTURI SETHI

2018 (12) TMI 1004 - KERALA HIGH COURT RAI PREXIM INDIA PRIVATE LIMITED VERSUS STATE OF KERALA


1

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