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No GST Penalty for Stock Transfers With Minor E-Way Bill Mistakes: Allahabad HC
Case Law Details
- Case Name
- Gail (India) Ltd Vs State of U.P. And 2 Others (Allahabad High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Allahabad High Court
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Gail (India) Ltd Vs State of U.P. And 2 Others (Allahabad High Court)
The petitioner challenged an order dated 15.10.2020 concerning the detention and seizure of machinery being transferred from its Raigarh Unit to its Pata Unit. The goods were intercepted due to errors in the e-way bill, including an incorrect vehicle number, combined invoice values, and an invoice without a corresponding e-way bill. The petitioner argued that the transfer was only a stock transfer between units with separate GSTINs, involving old machinery with no element of sale or tax evasion, and that the discrepancies w...



