Neva plantation Private Limited Vs ACST&E
Date: February 12, 2020
Subject Matter
In cases where there is no tax implication, penalty on goods transported without an e-way bill cannot exceed Rs 10,000/-
Summary
The disputed goods were sent by the petitioner for repair to the supplier on challan with a photocopy of invoice received at the time of purchase. The proper Officer intercepted the conveyance carrying the goods and it came to the notice of the prope…
1. At the outset, I would like to make it clear that the provisions of both the Himachal Pradesh Goods and Service Tax Act, 2017 and Central Goods & Service Act, 2017 (hereinafter referred to as HPGST and CGST Act respectively) are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the HPGST Act would als…