In a bid to give relief to the transporter over the issues related to the GST E Way Bill, the Allahabad high court had given statement according to which there is no need to carry a hard copy of a GST e way bill along with the goods.
The court stated that the consignment need not be accompanied with a physical copy of the GST E Way Bill as the rules and provisions under the GST E Way Bill allows transported to carry a digital copy of the E Way Bill within the browser or mobile phones.
For the fact, GST E Way Bill is an electronically generated bill which is mandatory for transportation of goods having value more than INR 50000 and must be generated prior to the transporting of the consignment.
Read Also: Maharashtra Tops in Generating Maximum GST E Way Bills
There was a case related to the physical copies of GST E Way Bills not found with the transporting vehicles. It was seen that the E Way Bill was duly generated before the transportation of the goods but due to some technical glitches it could not be generated into a hard copy.
After inspecting the whole incident, it was found that the transporter and the supplier were properly registered on the E Way Bill registration act and were correct over the respective matter on goods transported without hard copies of E Way Bill.
Therefore the bench released the statement adding, “Since the tax invoice indicating the tax charged and the same admittedly found during the course of inspection/detention and E-way bill-02 has been downloaded much before the seizure order, we see no justification in the impugned seizure order and therefore, we have no option but to allow the present writ petition and to set aside the seizure order dated 27.3.2018 as well as the show cause notice issued under Section 129(3) of the Act for imposition of penalty.”
Recommended: Which E Way Bill System is Best? Government vs Gen GST Software?
