eway bill typing error

[satbir singhwahi]

sir

export shipment , invoice was prepared with IGST, but inadvertently , igst not mentioned in eway bill, but all particulars in eway bill as per invoice.Mobile wing held the truck and levied igst and penalty.Any remedy or relief, pls guide.

[KASTURI SETHI]

Govt. is very strict regarding E-way bill. It being export consignment, you can hope relief through adjudication proceedings or through appellate process only. You have three grounds:

1. 'export-zero rated' supply

2. No revenue loss

3. Procedural lapse.

As per Board's circular, there is no escape route from penalty depending upon the amount of penalty involved.

[KASTURI SETHI]

The Kerala High Court has held that penalty cannot be levied under the GST on the ground of genuine human errors in the E-Way Bill.

[satbir singhwahi]

Thanks Sir

Pls give kerala court order reference id

[KASTURI SETHI]

It is available on capradeep.jain site.

[KASTURI SETHI]

2018 (12) TMI 1004 - KERALA HIGH COURT RAI PREXIM INDIA PRIVATE LIMITED VERSUS STATE OF KERALA

AI Summary

E-way bill error: penalty may be challenged where export supply is zero-rated and no revenue loss exists. An e-way bill typing error omitted IGST though the export invoice showed IGST, leading to detention and levy of tax and penalty. Relief is available only via adjudication or appeal, argued on grounds of export zero-rated supply, no revenue loss, and procedural lapse. Departmental circulars are strict on penalties depending on amount. The discussion cites a High Court decision that penalties should not be imposed for genuine human errors in the e-way bill.