TaxTMI 
TaxTMI 
An unregistered person is supplying scrap without any bill of supply, goods in transit detained by Department, officer has valued the Rs 1.90 lakhs himself and Levied penalty @200% of tax amount, the action of the officer is correct sir
E-Waybill/ Bill of Supply Requirement for Un Registrered Person
03 May 2022 
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Prohibition on tax collection by unregistered suppliers prevents penalties based solely on tax amounts; e way bill duty may fall on registered recipients.
An unregistered supplier must issue a commercial invoice or bill of supply but is barred from collecting tax; where tax payable by such supplier is nil, penalties computed as a percentage of tax payable lack basis if tied solely to that tax. E way bill obligations depend on transaction parties: a registered recipient may be liable to generate the e way bill, registered customers can be asked to generate it, and the e way bill portal may permit unregistered generation in some circumstances. (AI Summary)
An unregistered supplier must issue a commercial invoice or bill of supply but is barred from collecting tax; where tax payable by such supplier is nil, penalties computed as a percentage of tax payable lack basis if tied solely to that tax. E way bill obligations depend on transaction parties: a registered recipient may be liable to generate the e way bill, registered customers can be asked to generate it, and the e way bill portal may permit unregistered generation in some circumstances. (AI Summary)