Breif Issue :
Issue Involved:
Expiry of E Way Bill due to wrong details mentioned in Part B
Fact of the Case:
Purchaser generated the Invoice and accordingly delivery at Anni, The goods reached at Chandigarh on 20-11-2018. The Respondent Authority on 21-11-2018 checked vehicle at Khalini examined the documents and found the E-way Bill with expired validity.
Consideration and Decision by High Court: -
Consignment of goods is accompanied with an invoice or any other specify document and also an e-way bill, proceeding u/s 129 of the GST Act may not be initiated. Therefore, imposition of tax/penalty by the respondent is harsh and unsustainable.
Appeals are accepted and the order passed are set aside and appellant imposed a minor penalty of Rs. 1000 for minor procedural laps.
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