evidence: In the case of Tata Motors, the AAR had ruled that GST is not applicable on such an amount while in the case of Amneal Pharmaceuticals, a contrary view was taken in the ruling. [...] 09/07/2021 Goods and services tax (GST) authorities have started detecting instances of tax evasion by identifying mismatches between electronic permits issued for transporting goods and the data from radio frequency tags that commercial vehicles use to pass through toll plazas. GST officials are now identifying vehicles that pose a risk of revenue leakage by comparing details furnished at the time of generating e-way bills for goods movement with the actual movement of vehicles captured at toll plazas. E-way bills are needed for transportation of goods worth more than ?50,000 by a GST-registered person within and across states. Officials have unearthed a racket of existing unregistered firms transporting iron scraps under invoices of bogus and non-existing firms, the Central Board of Indirect Taxes and Customs (CBIC) said in a communication to field officers on Monday. Officials also recovered fake invoices transferring bogus tax credits of around ?14.5 crore, the tax authority said. This was based on an analysis of risky vehicles identified by the Directorate General of GST Intelligence (DGGI). Mint has reviewed a copy of the communication. E-way bills were integrated with the radio frequency identification (RFID) tags in January this year.