High Court reduces penalties for e-way bill violations, cites lack of fairness. Petitioner to pay Rs. 15 Lakhs to PM Cares Fund.
Case-Laws
GST
The High Court reviewed penalties imposed for lack of e-way bills, noting violations of natural justice and lack of proper consideration. Bank Guarantees expired without renewal, leading to penalties. Petitioner directed to pay Rs. 15 Lakhs to PM Cares Fund and Rs. 75,000 to State GST authority. Petitioner exempt from GST on machinery movement. P
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