Judicial Corner: High Court set aside order detaining goods for non-generation of e-invoice as mistake committed by assessee was bona-fide:- Where assessee’s goods in transit were detained as E-tax Invoice was not generated as per Rule 48 of CGST Rules, tax invoice, GR’s, E waybills, were with goods, no discrepancy with regard to quality and quantity of goods as mentioned in Tax Invoice, error committed by assessee a human error, limit of annual turnover for issuing e-way bill reduced w.e.f. 1-8-2022 to Rs. 10 crores, mistake committed by assessee was bona-fide, impugned order was to be set aside. (03.08.2024)

GST

High Court set aside order detaining goods for non-generation of e-invoice as mistake committed by assessee was bona-fide:-

Where assessee’s goods in transit were detained as E-tax Invoice was not generated as per Rule 48 of CGST Rules, tax invoice, GR’s, E waybills, were with goods, no discrepancy with regard to quality and quantity of goods as mentioned in Tax Invoice, error committed by assessee a human error, limit of annual turnover for issuing e-way bill reduced w.e.f. 1-8-2022 to Rs. 10 crores, mistake committed by assessee was bona-fide, impugned order was to be set aside.

 (In the high court of judicature at Allahabad in Nancy Trading Company Vs State of Uttar Pradesh)