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Goods and Service TaxArticle·29 September 2026

GSTAT says Wrong Vehicle Number Can Sustain Penalty for E-Way Bill Breach

By J the App

Executive Summary

Goods worth ₹11.48 lakh were intercepted while being transported with an expired e-way bill showing a different vehicle number. GSTAT held that the discrepancy went beyond a minor clerical error and, in the circumstances, the taxpayer failed to rebut the presumption of tax-evasion intent.

Domain | GST | IDT

The Position

An e-way bill discrepancy may be t...

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