TaxTMI 
TaxTMI 
TaxTMI 
Eway Bill Generation
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....way Bill Generation<br> Query (Issue) Started By: - vignesh VSACCOUNTOPRIVATELIMITED Dated:- 12-8-2024 Last Reply Date:- 20-8-2024 Goods and Services Tax - GST<br>Got 5 Replies<br>GST<br>Dear Exprts.Kindly Clarrify. During financial year 2019-2020 multiple Eway bills were failed to be generated. But all supplies were inter state and within 10 kms radius and was to sister concern . Will there be ge....
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....neral penalty or it will be for each Eway bill? Help me with any caselaw that i can quote. Reply By Shilpi Jain: The Reply: The law lacks clarity on this. However, for e way bill there is a specific penalty u/s 129. So general penalty should not be applicable. Also do make submissions to show that mutiple attempts to generate EWB were failed. This should also not lead to penalty. Reply By Gane....
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....shan Kalyani: The Reply: The penalty is for each instance. Reply By KASTURI SETHI: The Reply: If you can prove that there is no loss of revenue, this is a procedural/technical lapse only and nothing else. At present no specific case law in favour of the assessee is available. However, it is suggested that you may delay the adjudicating proceedings legally as far as possible. By the time the ca....
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....se is adjudicated, you may be come by some case law in your favour by High Court or Supreme Court. Penalty cannot be imposed upon without personal hearing as per Section 129 (4) of the CGST Act and you can avail three adjournments as per Section 75 (5) of the Act. Three adjournments means four opportunities for personal hearing. I also agree with both experts. Reply By Sadanand Bulbule: The R....
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....eply: Dear Sir Penalty under Section 129 applies only to the consignment of goods intercepted in "transit" for violation of any provisions of Section 68 read with Rule 138. In your case, supplies being in the nature of inter-state for 2019-2020, generation of E-way bill was mandatory. So distance of 10 kms does not help out overcome such lapse and penalty under Section 122[1][xiv] can ....
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....be levied in respect of taxable goods not covered by specified documents. But you can justify your sincere attempts to generate the same, but for technical glitches it was not possible. Some times facts speak louder than law. Reply By KASTURI SETHI: The Reply: Sh.Sadanand Bulbule Ji, Sir, I agree with your views but the party must have proof regarding technical glitches in order to prove their....
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.... bona fides.<br> Discussion Forum - Knowledge Sharing ....