E-way Bill

[THYAGARAJAN KALYANASUNDARAM]

Dear Experts,

One of my clients has been sent goods worth more than Rs.1 lakh from their warehouse without issuing an e-way bill due to a mistake. However, he generated an e-invoice as per the notification issued by the government which accompanied the goods. While in transit the officer intercepted the vehicle and imposed a penalty of 200% on the value of the goods u/s 129 of GST Act,2017. Is there any way out to get the refund by filing an appeal? Also kindly provide any related citations.

Thanks in Advance.

[Ganeshan Kalyani]

Sir, as per section 129 the penalty of 200% levied is correct.

AI Summary

E-way bill non-compliance triggers a substantial statutory penalty despite an accompanying e-invoice; appeal options appear limited. Transporting goods without an e-way bill, even where an e-invoice accompanies the consignment, attracts a statutory transit non-compliance penalty; the vehicle was intercepted and a penalty of 200% was imposed under section 129, and the advisory reply stated that the 200% penalty as imposed is correct.