Detention of goods due to non generation of E-invoice

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..... Detention of goods due to non generation of E-invoice
Query (Issue) Started By: - praveenkumar mekalacheruvu Dated:- 13-7-2022 Last Reply Date:- 26-7-2022 Goods and Services Tax - GST
Got 4 Replies
GST
In our case, goods are transported against the tax invoice and e-way bill. However, such an invoice is not raised in accordance with Rule 48(4) on the date of interception. But immediat .....

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..... ely a day after the issuance of the detention & Seizure order, an e-invoice was raised properly. so, in this case, what will be the grounds one could take for the release of goods without payment of penalty under section 129? Thanks in Advance. Reply By Alkesh Jani: The Reply: Shri As per the facts stated, my view is As per rule 48(5), it can be said that goods were transported without invoic .....

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..... e and detention is legally sustainable. But as you have issued Invoice as per Section 31 of CGST Act, 2017, there is no intention to evade the payment of tax. Moreover, corrosive action may be initiated for evasion of tax, and not for procedural lapse. Further, Section 31 and Rule 48 are mechanical (procedural) in nature and not charging section, where such strict interpretation is warranted. T .....

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..... here are judgments/decisions available, where penalty is not to be imposed is being underlined by the courts. Help of our experts of this forum may also be taken. Thanks Reply By Ganeshan Kalyani: The Reply: Your intention is not to evade tax. Officer intercepting the vehicle should see for e-way bill and invoice. Reply By kumar royal: The Reply: Dear Sir/Madam, @Alkesh Jani requesting you .....

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..... to help me out in finding the case law for aforesaid ground. Reply By Alkesh Jani: The Reply: Shri Kumar ji, The grounds to be contested are to be set as per the facts and circumstances of the case and it may differ from case to case. However, as requested by you, please refer WP (MD) No. 5720 of 2022 Judgement /order passed by Hon'ble Madras High Court in case of Smart Roofing Pvt. Ltd V .....

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..... s. State Tax Officer. - 2022 (4) TMI 241 - MADRAS HIGH COURT I have also mentioned that help of our expert may be taken, i reiterate the same. Thanks
Discussion Forum - Knowledge Sharing .....

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