GST UPDATE

Desk of CA. Praveen Sharma

Series- 440

Case Laws on Wrong Vehicle Numbers in E-Way Bill

1- The wrong mention of a number of vehicles through which the goods were in transit and detained by the taxing authorities would be considered as a human error- Varun Beverages Limited V/s State of U.P.And 2 Others (2023] (Allahabad).

2- Since the appellant himself admitted their mistake by not correcting the vehicle number. Therefore, they are liable for a penalty under Section 125 of the CGST Act,2017.- L.G. Electronics India Pvt. Ltd. (2020] (CGST-Appeals, Jaipur).

3- Where there is a mistake of one or two digits/characters of the vehicle number, the maximum penalty imposable is Rs.500/- in each Act i.e. Rs.500/- for CGST and Rs.500/- for SGST Act.- K.B.Enterprises ChailChowk (2019] (AAAR-HP).

4- Detention of goods and vehicles on account of incorrect vehicle numbers in the E-way bill.- AMM Aquapure Systems (2019] (Kerala).

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CA. Praveen Sharma

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