Supplier Status Challenge: GST E-Way Bill Penalty Reduced from Rs.7,36,490 to Rs.25,000 Under Section 2(105)
Case-Laws
GST
HC ruled that the petitioner, not being a 'supplier' under GST Act Section 2(105), was improperly penalized Rs.7,36,490/- for failing to generate Part-B of E-Way Bill during goods transportation for job work. The court found the penalty disproportionate, considering the petitioner had generated Part-A of E-Way Bill and provided a valid Delivery Challan. The impugned
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