Penalty Reduced for Technical E-Way Bill Violation; No Tax Evasion Intent Found; Original Rs. 11,08,150 Penalty Cut to Rs. 25,000.
Case-Laws
GST
Challenge to penalty order u/s 129(1) of CGST Act for non-generation of Part-B of E-way bill. Petitioner accepted notice and paid Rs. 11,08,150 penalty voluntarily without objection. Respondent justified in passing penalty order for violating Section 129(1). However, petitioner had no intention of tax evasion, transporting goods from port after
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