2024 SCC Vol. 3 Part 2
Central Goods and Services Tax Act, 2017 — Ss. 127 and 129 — Penalty imposed for transportation of consignment without proper e-way
E-way bill
Reasonable opportunity of being heard must be granted; Delhi High Court sets aside non-speaking order of the Delhi GST Commissioner
The Court was of the view that neither the notice served upon the petitioner mentioned any specific defect found by the authorities nor the order of tax and demand specify any reason why the documents accompanying the goods were found to be defective.
Ker HC | Interstate delivery of exempted goods under the GST Act must bear an e-way bill as well as a delivery challan; Detention of consignment held valid
Kerala High Court: A.K. Jayasankaran Nambiar, J., while holding the detention of goods valid as per Section 129(1)(b) read with Section 129(3)
Ker HC | Power of detention under S. 129, GST Act to be exercised only on contravention of statute, not simply because tax payment details absent in relevant documents
Kerala High Court: A.K. Jayasankaran Nambiar, J. allowed the writ petition and quashed the series of detention notices issued against the petitioner.
Recommendations of GST Council regarding E-way Bill
In the 26th meeting held on March 10, 2018, the GST Council has recommended the introduction of e-way bill for inter-State movement
E-way bill system mandatory for transporters, effective from 01-02-2018
After some trial runs, the crucial anti-evasion measure under the goods and services tax (GST), e-way bill, is now mandatory for transporters