Case Law Details
Case Name : M/s Gati Kintetsu Express Pvt. Ltd. Vs Commissioner, Commercial Tax of MP & others (Madhya Pradesh High Court)
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All High Courts Madhya Pradesh HC
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M/s Gati Kintetsu Express Pvt. Ltd. Vs Commissioner, Commercial Tax of MP & others (Madhya Pradesh High Court)
In the present case, the distance was more than 1200-1300 kilometers and it is mandatory for the petitioner to file the Part-B of the e-way bill giving all the details including the vehicle number before the goods are loaded in the vehicle. Thus, he admittedly violated the provisions of the Rules and Act of 2017 and, learned Authority rightly imposed the penalty and directed the petitioner to pay the same. The order is not
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Any taxable goods on transit must have e waybill value may be any because below Rs50000 invoices are destroyed after the goods reached at the destination.
Correct, we have already paid the tax as we fill the part a details and genrate part A, than what is the meaning of penalty 100% of tax amount plus need to pay the tax again. What rubis this is?
When only Part A of the EWB-01 is generated, it is never termed as e-way bill in rule 138 of the CGST Rules, 2017 and it is only after generation of Part-B is the EWB_01 is called e-way bill. (Please refer the rules). When only Part-A is generated, it is catergorically mentioned in Part – A that it is not valid for movement of goods. There is every chance of cancelling Part – A or never generating Part – B after the goods reach its desitnations, thus no liability of paying tax despatched through Part – A. This is one of the ways tax are evaded. Tax invoices are own documents and can be consigned to the dustbin once goods reach its destinations.
Officers are imposing penalty of 100 % of tax plus amount of tax. They are releasing vehicle only on payment of such tax and penalty. One of the most ridiculous provisions of GST act with no limit on penalty. NAMO government must immediately look in to it and limit the maximum penalty up to Rs. 25000/- if Part A is filled and Part B is for any reason left unfilled. Officers should be instructed to bring it to the notice of concerned person and give them a chance to update Part B before issuing penalty notice.Part A has most of the information. Part B has only vehicle Number.