July 18, 2023 / GST

Recent Court Case Laws on Wrong Vehicle NO in E-Way Bill

1- In the Matter of Varun Beverages Limited V/s State of U.P.And 2 Others (2023] (Allahabad).- Decision has been made that Wrong mention of No of Vehicle via which the goods were in transit & detained by the taxing authorities would be considered as a human error-

2- In the Matter of L.G. Electronics India Pvt. Ltd. (2020] (CGST-Appeals,Jaipur). Decision has been made that Since the appellant himself admitted their mistake by not correcting the vehicle number. Therefore, they are liable for a penalty u/s 125 of the Central Goods and Services Tax Act ,2017.-

3- In the Matter of K.B.Enterprises ChailChowk (2019] (Appellate authority for Advance Ruling -HP). Decision has been made that Where there is mistake of one or two digits/characters of the vehicle number, the maximum penalty imposable is Rs.500/- in each Act i.e. Rs.500/- for Central Goods and Services Tax and Rs.500/- for State Goods and Services Tax Act.-

4- Detention of goods and vehicle on account of incorrect vehicle No in E-way bill.- AMM Aquapure Systems (2019] (Kerala).

So we can say that There is no wrong e-way bill penalty if there is a mistake, erroneous, or wrong entry in the e-way bill; it cannot be altered or corrected. The waybill must be cancelled and a new one created with the proper information as the only option.

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