{"id":6104,"date":"2023-07-18T17:26:29","date_gmt":"2023-07-18T17:26:29","guid":{"rendered":"https:\/\/www.caindelhiindia.com\/blog\/?p=6104"},"modified":"2023-07-18T17:26:29","modified_gmt":"2023-07-18T17:26:29","slug":"recent-court-case-laws-on-wrong-vehicle-no-in-e-way-bill","status":"publish","type":"post","link":"https:\/\/www.caindelhiindia.com\/blog\/recent-court-case-laws-on-wrong-vehicle-no-in-e-way-bill\/","title":{"rendered":"Recent Court Case Laws on Wrong Vehicle NO in E-Way Bill"},"content":{"rendered":"<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-4661\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/07\/GSNT-New-GST-Rates-update-effective-from-July-2022.jpg\" alt=\"GSNT New GST Rates update effective from July 2022\" width=\"793\" height=\"544\" \/><\/h2>\n<h2><span style=\"color: #000080;\">Recent Court Case Laws on Wrong Vehicle NO in E-Way Bill<\/span><\/h2>\n<p>1- In the Matter of Varun Beverages Limited V\/s State of U.P.And 2 Others (2023] (Allahabad).- Decision \u00a0has been made that Wrong mention of No of Vehicle via which the goods were in transit &amp; detained by the taxing authorities would be considered as a human error-<\/p>\n<p>2- In the Matter of L.G. Electronics India Pvt. Ltd. (2020] (CGST-Appeals,Jaipur). Decision \u00a0has 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.-<\/p>\n<p>3- In the Matter of K.B.Enterprises ChailChowk (2019] (Appellate authority for Advance Ruling -HP). Decision \u00a0has 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.-<\/p>\n<p>4- Detention of goods and vehicle on account of incorrect vehicle No in E-way bill.- AMM Aquapure Systems (2019] (Kerala).<\/p>\n<p>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.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 \u00a0has been made that Wrong mention of No of Vehicle via which the goods were in transit &amp; detained by the taxing authorities would be considered as &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[144],"tags":[976],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/6104"}],"collection":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/comments?post=6104"}],"version-history":[{"count":1,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/6104\/revisions"}],"predecessor-version":[{"id":6105,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/6104\/revisions\/6105"}],"wp:attachment":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/media?parent=6104"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/categories?post=6104"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/tags?post=6104"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}