Case Law Details
Novateur Electrical and Digital Systems Pvt. Ltd. Vs Addl. Commissioner of State Tax Appeals cum Appellate (Punjab and Haryana High Court)
Circular No. 64/38/2018-GST | Dated 14th September, 2018
Section 68 of the CGST Act, 2017 along with Rule 138A of the CGST Rules, 2017 states that “the person in charge of a conveyance carrying goods valued at more than Rs 50,000/- must carry specific documents. These documents include the invoice, bill of supply, delivery challan, bill of entry, and a valid e-way bill in either physical or electronic form for verification.” Now if the person in charge didn’t had any of the above cited required document then seziure of goods and penalty can be imposed by invoking section 129 and 130 of the CGST Act. But there are some reliefs on the ground of minor technical errors.
For Instance in Circular No. 64/38/2018-GST it is clarified that:
Further, in case a consignment of goods is accompanied with an invoice or any other specified document and also an e-way bill, proceedings under section 129 of the CGST Act may not be initiated, inter alia, in the following situations:
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