Question27:

Taxable Goods worth Rs. 1,00,000.00 plus Rs. 18,000.00 IGST supplied by a Maharashtra Dealer to a Delhi dealer were supplied without generating the Eway Bill and were delivered at Delhi, without checking on the way. What action should the supplier and / or the consignee should take after the delivery of goods, and what the consequential liabilities.

Answer

 The E-Way Bill was supposed to be issued before movement of goods. There is no provision to rectify it. This question may arise at the time of audit and auditor may raise objection that goods are not transported, so the ITC should be denied. You can fight this case because it is a technical error and substantial benefit of ITC cannot be disallowed for want of technical reason. But you may be penalized for the same. So just wait for the action if any taken in audit for this and direct your staff to be careful in future. (Reply dt. 23/4/2018)