Penalty Overturned Due to Authorities' Oversight on Transport Issues and Expired E-Way Bill; Appeal Sent Back for Reassessment.
Case-Laws
GST
The High Court held that the issues raised by the petitioner regarding the reasons for transporting goods in a different vehicle and the expiry of the e-way bill should have been considered by the competent authorities before imposing a penalty u/s 129 of the CGST/SGST Acts. If there was no attempt to evade tax and the discrepancies were beyond th
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