I ordered a full truck load material to 'XYZ' company. they dispatched the truck with all documentation. invoice no was 73 but by mistake in e-way bill accountant entered 53. the GST officials stopped the truck and are asking for twice the bill amount to be submitted as penalty. it is a human mistake and can happen with anyone. kindly suggest what needs to be done and guide me with proper ruling and act. expecting a prompt response.
actually such mistakes in eway bills cover underSection 126: General disciplines related to penalty. (1) No officer under this Act shall impose any penalty for minor breaches of tax regulations or procedural requirements and in particular, any omission or mistake in documentation which is easily rectifiable and made without fraudulent intent or gross negligence
Now comes the part of deliberate evasion of taxes where applies section 129 & 130 of CGST Act, 2017. If we don’t distinguish the deliberate and non-deliberate non-compliance of e-way bill rules, the innocent shall have the same burnt as a willful defaulter which doesn’t and cannot be justified.
So in my view the maximum penalty in your case can be impose is 10000/- As per section 122 , which says if invoice & goods in coveyance matches but No eway is generated the maximum 10k penaly can be impose. Otherwise there is no way of imposing 200℅ penalty for just the mistake of Invoice No.
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