E-way bill enforcement and trader protection guide mobile team checks, limiting detention and directing action for non-compliance. Mobile team investigation under the State GST framework is directed to be conducted without harassment of registered traders. Vehicle detention for examination is limited to two hours, within which the primary check must be completed. The earlier instruction permitting detention of goods above the specified threshold for e-way bill downloading is withdrawn, and if goods are transported without an e-way bill, legal action is to be taken. For goods below the threshold, the tax invoice or bill of supply copy is to be obtained and the vehicle allowed to proceed.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
E-way bill enforcement and trader protection guide mobile team checks, limiting detention and directing action for non-compliance.
Mobile team investigation under the State GST framework is directed to be conducted without harassment of registered traders. Vehicle detention for examination is limited to two hours, within which the primary check must be completed. The earlier instruction permitting detention of goods above the specified threshold for e-way bill downloading is withdrawn, and if goods are transported without an e-way bill, legal action is to be taken. For goods below the threshold, the tax invoice or bill of supply copy is to be obtained and the vehicle allowed to proceed.
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