Delivery challan

[VIGNESH]

Sir.Good were moved for job work under Delivery challan 'clearly mentioning a statement - For only Job Work' the vehicle was intercepted the officers found no taxable value and tax in the the DC. and invoked section 129 is imposing penalty under the section correct? can we defend the same?

AI Summary

Company Challenges Penalty Under GST Act Section 129 for Procedural Lapse in E-Way Bill; Appeal Recommended A company raised a query about a penalty imposed under section 129 of the GST Act after goods moved for job work were intercepted, lacking taxable value and tax in the delivery challan. Respondents suggested that while there might be a procedural lapse, the penalty is contestable. They advised filing an appeal, as the taxable value is relevant only when supply is involved, and the goods were not supplied. The discussion highlighted that the value of goods was declared in the e-way bill, indicating a potential defense against the penalty due to the procedural nature of the error.