No need to Generate E-way Bill when Consignment Value does not Exceed Rs. 50,000/-: Calcutta HC sets aside GST Penalty [Read Order]

The Court directed the petitioner to disclose all documents in connection with the job work for the proper officer to identify the transaction value of the goods/consignment.
Generate E-way Bill - Calcutta HC - GST Penalty - TAXSCAN

In a significant case, the Calcutta High Court set aside the penalty demanded under the Central Goods and Service Tax ( CGST ) Act,2017  as there is no need to generate an e-way bill when the consignment value does not exceed Rs.50,000/-. The Court directed the petitioner to disclose all documents in connection with the…

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