Penalty under Section 129(3) of GST Act set aside due to vehicle breakdown causing delay in e-way bill re-validation

Penalty under Section 129(3) of GST Act set aside due to vehicle breakdown causing delay in e-way bill re-validationCase-LawsGSTThe HC set aside the penalty imposed under Section 129(3) of the WBGST/CGST Act, 2017 for failure to re-validate the e-way bill

Penalty under Section 129(3) of GST Act set aside due to vehicle breakdown causing delay in e-way bill re-validation
Case-Laws
GST
The HC set aside the penalty imposed under Section 129(3) of the WBGST/CGST Act, 2017 for failure to re-validate the e-way bill within the prescribed 8-hour period, accepting the petitioner's claim of vehicle breakdown causing a 15-hour delay. The Court noted the absence of wilful misconduct or tax fraud and found the appellate authority erred in dismissing

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