https://www.taxtmi.com/caselaws?id=427147 Kerala HC held that imposing major penalty under Section 129 CGST Act for expired e-way bill was without jurisdiction. The vehicle carried proper invoice showing value Rs.23,96,505.64 with valid documentation, with only minor discrepancy being expired e-way bill date. Court applied Circular No.64/38/2018 which mandates minor penalties for insignificant discrepancies not affecting tax liability. Since all other details including goods nature, consignor/consignee details, GSTIN, and vehicle number matched perfectly, the error was inconsequential. HC remanded matter directing reconsideration of penalty amount in accordance with circular provisions after providing hearing opportunity to petitioner. en-us Wed, 17 Aug 2022 00:00:00 +0530 Thu, 10 Apr 2025 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427147 Kerala HC held that imposing major penalty under Section 129 CGST Act for expired e-way bill was without jurisdiction. The vehicle carried proper invoice showing value Rs.23,96,505.64 with valid documentation, with only minor discrepancy being expired e-way bill date. Court applied Circular No.64/38/2018 which mandates minor penalties for insignificant discrepancies not affecting tax liability. Since all other details including goods nature, consignor/consignee details, GSTIN, and vehicle number matched perfectly, the error was inconsequential. HC remanded matter directing reconsideration of penalty amount in accordance with circular provisions after providing hearing opportunity to petitioner. Case-Laws GST Wed, 17 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427147