Krishnakumar Vs Assistant State Tax Officer
Date: August 13, 2020
Subject Matter
No requirement to mention the details of the tax payment in the copy of the e-way bill that accompanies the goods
Summary
As per the SGST Act and R.138 A of the SGST Rules, there is no requirement to mention the details of the tax payment in the copy of the e-way bill that accompanies the goods. It is not in dispute that the details of the tax paid were shown in the inv…
The petitioner has approached this Court aggrieved by Exts.P6 and P7 detention notices issued to him by the 1st respondent detaining a consignment of used generators that was being transported at his instance. 2. On a perusal of Exts.P6 and P7 detention notices it is seen that the reason for detention was the non-mention of the IGST payable in the e-way bill that accompanied the transportation of…