TaxTMI 
TaxTMI 
sir , goods were moved to kerala from Tamilnadu , Invoice was missed to handover to driver, but Eway bill generated. Penalty was levied and client paid, can we prefer appeal now ? is there is any cases in favour of assessee? kindly guide
detention of goods
05 Aug 2021 
4 Replies 
1792 Views Asked by
Invoice non-compliance when moving goods can trigger penalty but appeal may be possible with proof of issuance.
Goods moved interstate with an e way bill but without the tax invoice prompted a penalty for non production of invoice; appeal may be possible if within limitation and payment circumstances. Relief prospects depend on documentary proof that the tax invoice was issued prior to movement (including e invoice/IRN) or that the omission was a bona fide first mistake supported by clean records, which may recharacterise the lapse as procedural rather than substantive. (AI Summary)
Goods moved interstate with an e way bill but without the tax invoice prompted a penalty for non production of invoice; appeal may be possible if within limitation and payment circumstances. Relief prospects depend on documentary proof that the tax invoice was issued prior to movement (including e invoice/IRN) or that the omission was a bona fide first mistake supported by clean records, which may recharacterise the lapse as procedural rather than substantive. (AI Summary)