Penalty imposed ignoring updated e-way bill is unsustainable

On Dutt S/o Shri Bal Krishan Vs ACST&E-cum-Proper Officer (GST Appellate Authority, Himachal Pradesh) It appears that there is no dispute regarding quantity of goods and further all concerns documents were placed before the proper officer. It is a fact that The E Way bill for the goods in question was generated at 09:43 pm on 05-11-2018 in which all relevant detail were entered. Due to break down of goods carrying vehicle the goods were transshipped to another vehicle. The e-way bill of the consignment which was produced before the proper officer pertains to the previous vehicle. The only ...