TaxTMI 
TaxTMI 
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.
eway bill typing error
15 Jun 2019 
5 Replies 
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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. (AI Summary)
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. (AI Summary)