Penalty under Section 129(3) GST Act quashed due to technical glitch, no intent to evade tax found

Penalty under Section 129(3) GST Act quashed due to technical glitch, no intent to evade tax foundCase-LawsGSTThe HC set aside the penalty imposed under section 129(3) of the GST Act for non-filing of Part-B of the e-way bill, finding no intent to evade t

Penalty under Section 129(3) GST Act quashed due to technical glitch, no intent to evade tax found
Case-Laws
GST
The HC set aside the penalty imposed under section 129(3) of the GST Act for non-filing of Part-B of the e-way bill, finding no intent to evade tax. The petitioner demonstrated that the omission was due to a technical glitch, a fact undisputed in the record. The Court relied on precedents affirming that mere non-filing of the e-way bill does not attract penalty absent a tax e

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