TaxTMI 
TaxTMI 
Sir. Kindly clarrify,Goods were moved by vehicle driver with Delivery Challan and he moved to weigh bridge and failed to collect E way bill at 4.50 pm and Eway bill was raised by the company by 5.01 pm. Meanwhile vehicle was intercepted by rovig squad and penalty was levied. kindly clarrify any probability of appeal and getting back penalty paid as refund
E way Bill non generation
22 Sep 2023 
15 Replies 
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E-way bill requirement: defective delivery challan or missing e-way bill can lead to detention and penalty, subject to factual defence.
Movement to a weighbridge without an e-way bill may be exempt if the weighbridge is within the prescribed local distance and the movement is accompanied by a proper delivery challan; however, where the delivery challan is defective (e.g., shows consignee or omits value) or no e-way bill accompanies the consignment at interception, officers may detain the vehicle and levy penalty. Procedural remedies include filing a document-based reply and, if warranted, judicial review; Rule 138D is not a defence to avoid penalty for defective documentation. (AI Summary)
Movement to a weighbridge without an e-way bill may be exempt if the weighbridge is within the prescribed local distance and the movement is accompanied by a proper delivery challan; however, where the delivery challan is defective (e.g., shows consignee or omits value) or no e-way bill accompanies the consignment at interception, officers may detain the vehicle and levy penalty. Procedural remedies include filing a document-based reply and, if warranted, judicial review; Rule 138D is not a defence to avoid penalty for defective documentation. (AI Summary)