High Court ruled no intent to evade tax in e-way bill case. Rs. 25,000 penalty imposed. Petitioner wins refund.
Case-Laws
GST
The High Court reviewed the validity of the show cause notice (SCN) and assessment order u/s 129 of the CGST Act. The issue centered on penalty imposition due to non-updation of the e-way bill resulting from goods transfer to another vehicle. The court found no evidence of intent to contravene the Act or evade tax. Consequently, a general penalty of Rs. 25,000 wa
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