E-way bill misuse prevention through vehicle inspection, invoice scrutiny, and checks on undervaluation and misdeclaration of goods. Instructions were issued for inspection of vehicles to prevent misuse of the e-way bill system by evasion through split invoicing and undervaluation of goods. Where goods are transported in a vehicle through more than three invoices each below the threshold value, detailed physical verification of the vehicle is to be carried out, and the invoices are to be collected for further examination of the trader by the investigation unit. Detailed checking is also required where traders attempt to avoid the e-way bill requirement by misdeclaring costly goods as cheaper goods, transporting unbranded goods in place of branded goods, or showing substantial undervaluation.
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 misuse prevention through vehicle inspection, invoice scrutiny, and checks on undervaluation and misdeclaration of goods.
Instructions were issued for inspection of vehicles to prevent misuse of the e-way bill system by evasion through split invoicing and undervaluation of goods. Where goods are transported in a vehicle through more than three invoices each below the threshold value, detailed physical verification of the vehicle is to be carried out, and the invoices are to be collected for further examination of the trader by the investigation unit. Detailed checking is also required where traders attempt to avoid the e-way bill requirement by misdeclaring costly goods as cheaper goods, transporting unbranded goods in place of branded goods, or showing substantial undervaluation.
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