LatestGoods & Service Tax (GST) 16 October 2026
GST e-way Bill Mismatch Can't Block Tax Demand, Court Rules
The tax tribunal held that a mismatch between e-way bill details and entries in a seller's books does not invalidate a GST demand, provided the goods are properly recorded. The decision clarifies that mere e-way bill discrepancies cannot be used to evade tax liability, reinforcing the importance of accurate bookkeeping over procedural errors in electronic documentation.
The tax authority ruled that a GST demand cannot be dismissed solely because the e‑way bill information differs from the records in the seller’s books.
- Goods must be recorded in the books; if they are, the demand stands.
- A pending property dispute does not prevent the addition of a godown for tax purposes.
For full details, see the Jurishour bulletin.
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