The E-Way Bill is a critical component of GST. Read our Latest e way bill News and Updates, E-Way Bill Articles to know in detail about e way bill system, e way bill registration, the applicability of Electronic Way Bill (E Way Bill), Generation of E Way Bill Number, Validity of Eway bill etc
Goods and Services Tax : A complete guide to E-Way Bill provisions, covering generation rules, validity, and penalties. Learn how non-compliance—even pro...
Goods and Services Tax : Courts and CBIC clarifications state that minor clerical mistakes in e-way bills should not trigger detention under GST law. Such ...
Goods and Services Tax : The High Court held that imposing a large penalty for an expired E-way bill was unjustified when the goods were meant for export. ...
Goods and Services Tax : Section 68 CGST – From E‑Way Bill Compliance to Road‑Side Detention: Law, Practice and Judicial Pushback Section 68 of the C...
Goods and Services Tax : This article explains how to compute threshold limit for e-way bill applicability, focusing on what constitutes consignment value ...
Goods and Services Tax : A CAG audit report on the GST E-Way Bill system reveals issues with tax compliance, revenue protection, and enforcement, with reco...
Goods and Services Tax : The NIC has enabled new criss-cross features between E-Way Bill portals 1 and 2, including Part B updates for Part A slips, extens...
Goods and Services Tax : From April 1, 2025, 2FA is mandatory for taxpayers and transporters using the e-Way Bill and e-Invoice systems. Learn about OTP a...
Corporate Law : Goods and Services Tax (GST) e-Invoice System and API Developer’s Portal will implement new validations in the E-Waybill System ...
Goods and Services Tax : New updates to the E-Way Bill and E-Invoice systems, including mandatory MFA and restrictions on EWB generation and extension, eff...
Goods and Services Tax : The case involved detention of goods where the taxpayer cited vehicle breakdown as the cause of delay. The court quashed the order...
Goods and Services Tax : The Authority held that procedural questions on E-way bill generation are not covered under Section 97(2) of the CGST Act. The app...
Goods and Services Tax : The issue was whether a digital transport platform qualifies as a GTA. The Authority held that absence of consignment note and tra...
Goods and Services Tax : F S Enterprise Vs State of Gujarat (Gujarat High Court) The Gujarat High Court disposed of multiple petitions through a common jud...
Goods and Services Tax : The High Court held that goods transported without an e-way bill and supported by an invalid invoice from a suspended supplier can...
Goods and Services Tax : The notification allows exemption from e-way bill for vehicles moved solely for testing purposes. It clarifies that non-supply tra...
Goods and Services Tax : Maharashtra grants Tata Motors Passenger Vehicles Ltd. an e-way bill waiver for road testing of vehicles, subject to specific docu...
Goods and Services Tax : GSTN introduces E-Way Bill 2.0 on July 1, 2025, for enhanced inter-operability, ensuring service continuity and cross-portal funct...
Goods and Services Tax : Chhattisgarh GST Department raises e-way bill limit for intra-state goods movement; effective April 1, 2025. Limits vary by goods....
Goods and Services Tax : The E-Way Bill system introduces Form ENR-03 for unregistered dealers to enrol and generate e-Way Bills using a unique Enrolment I...
Allahabad High Court emphasizes fair tax collection in Hawkins Cookers Ltd. case, quashing penalty for a clerical error in E-Way bills. Read the detailed analysis.
Allahabad High Court rules in M/s. Falguni Steels v. State of UP case, penalties cannot be imposed for mere technical errors without intent to evade tax. Learn more.
Explore the critical distinction between technical errors and tax evasion intent in taxation, emphasizing fair penalty imposition in E-way bill cases.
In a landmark ruling, the Calcutta High Court quashed a 200% penalty imposed for an expired e-way bill during goods export to Bangladesh, citing exceptional circumstances.
Allahabad High Court orders refund of tax and penalty to Globe Panel Industries India Pvt Ltd, highlighting the lack of intent to evade tax due to an expired GST E-Way Bill.
Allahabad HC rules in Galaxy Enterprises vs. State of U.P. case. No penalty if documents produced before order. Detailed analysis and implications of the judgment.
Allahabad High Court ruling in Shamhu Saran Agarwal case: Penalties for GST under-valuation quashed. Analysis of circular, legal grounds, and implications.
Citykart Retail Pvt. Ltd. Vs Commissioner Commercial Tax (Allahabad High Court)- Non filling up of Part ‘B’ of e-Way Bill by itself without any intention to evade tax cannot lead to imposition of penalty.
The Allahabad High Court ruled against imposing penalties for minor e-way bill errors, emphasizing the lack of intent to evade tax. Get insights on the judgment
Read the detailed analysis of Allahabad High Court’s judgment on penalty for non-filing of Part B of e-way bill. Learn why the court quashed the order and allowed the petition.
