GST
Goods can’t be detained for non-generation of e-invoice if there was no intention to avoid tax payment: HC
- Assessee’s goods in transit were detained because an E-tax invoice was not generated as per Rule 48 of CGST Rules.
- All other required documents, as per Rule 138A of CGST Rules, were present with the goods.
- The error in not generating the E-tax invoice was deemed a technical and human error.
- In the absence of any intent to evade tax, proceedings under section 129(3) of the CGST Act could not be initiated, and the impugned orders were set aside.
Allahabad HC -Nancy Trading Company v. State of U.P [WRIT TAX NO. 892 OF 2023]
