Generation of Duplicate / multiple E-way Bills - Delay in filing ...

GST

April 9, 2024

Generation of Duplicate / multiple E-way Bills - Delay in filing of Appeal before the Appellate Authority - The petitioner argued that these duplicates were the result of technical mistakes made by a new employee. Although multiple E-way bills were generated for the same invoices, only one consignment was actually dispatched, with the GST collected duly paid to the department and reflected in the returns. The High Court, acknowledging the technical nature of the error and the rectification attempts by the petitioner, concluded that no tax demand was justified. However, the Court noted a delay in filing the appeal beyond the prescribed time frame and directed the petitioner to pay 15% of the disputed tax. - Petitioner permitted to file an appeal within two weeks.

View Source

← Previous Next →

Generation of Duplicate / multiple E-way Bills - Delay in filing ...

GST

April 9, 2024

You may also like:

Cenvat credit - duty paying documents - debit note cum bills - duplicate copies of invoice - credit allowed - AT

Condonation of delay - period of limitation in filing first appeal before fist appellate authority - Section 107 of the UPGST Rules, 2017 - appeal filed beyond 3 months...

Detention of goods alongwith the vehicle - There was no e-way bill accompanying the consignment. - when goods of the same consignment covered by multiple invoices exceed...

Condonation of delay in filing appeal before the Appellate Authority - Petitioner filed the appeal within time along with a scanned copy of Order-in-Original as an...

Condonation of delay - Non delivery or order - No illegality in the order passed by the 1st Appellate Authority declining to condone the delay and to hear the case on merits - HC

Condonation of delay of 815 days in filing appeal - initially the appeal was filed before wrong forum - In view of the said factual circumstances, this Court feel that...

E-Way Bill System FAQ - The common portal for generation of e-way bill is https://ewaybillgst.gov.in

E-way bill Rules - Rule 138 as amended - Information to be furnished prior to commencement of movement of goods and generation of e-way bill

Maintaining Duplicate copy of Invoice - Carbon copy or otherwise - When there is a specific mandate to maintain a duplicate it can only be with a carbon copy. Otherwise,...

Levy of late fee charges - delay in filing the bill of entry - sufficient reason for delay in filing the bill of entry was shown or not - Since necessary amendments have...

Quick Updates: