इ वे बिल एक्सपायर होने पर पेनल्टी कब जायज़ नहीं

इ वे बिल एक्सपायर होने पर पेनल्टी कब जायज़ नहीं
As we know, E-way bill is to be generated for intra-state or inter-state transportation of goods above the specified limit. E-way bill so generated remains valid for certain specified time limit. The time limit gets auto-populated by entering PIN in the e-way bill portal.

In case the goods are not transported within the specified time limit, e-way bill gets expired. Accordingly, penalty gets levied for transporting the goods on expired e-way bill.

Notably, there are certain unavoidable circumstance due to which goods are not transported within the time limit specified in the e-way bill. According to provisions contained in rule 138(10), in such cases, time limit can be extended to maximum 8 hours.

Let us discuss some cases which states the circumstances wherein penalty cannot be levied for expired e-way bill –
1. Assistant Commissioner State Tax vs Satyam Shivam Papers Pvt. Ltd. –
In this case, e-way bill was generated on 04.01.2020, transportation of goods was also initiated. However, due to one political rally the traffic was blocked. Further, next two days being Saturday and Sunday, the goods were delivered only on Monday.
In between, the vehicle was detained in transit and penalty was levied. However, Hon’ble Supreme Court ruled that since there was no intention to evade the tax and looking into the exceptional circumstance of the case, penalty should not be levied.
2. Ashok Kumar Sureka vs Assistant Commissioner –
In this case, Kolkata High Court held that due to problem in the vehicle vis-a-vis expiry of e-way bill before some hours, penalty cannot be levied.
3. Govind Tobacco Manufacturing Company vs State of UP –
In this case also it was held that due to exceptional circumstance, and no intention to evade tax, penalty cannot be levied on expiry of e-way bill.

#eWayBill #GST #penalty

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