Penalty upheld under Section 129(3) CGST Act for false E-Way Bill loading location despite no tax evasion intent

Penalty upheld under Section 129(3) CGST Act for false E-Way Bill loading location despite no tax evasion intentCase-LawsGSTThe HC dismissed the petition challenging the levy of penalty under section 129(3) of the CGST Act, 2017, for violation of Rule 138

Penalty upheld under Section 129(3) CGST Act for false E-Way Bill loading location despite no tax evasion intent
Case-Laws
GST
The HC dismissed the petition challenging the levy of penalty under section 129(3) of the CGST Act, 2017, for violation of Rule 138 of the GST Rules, 2017. The petitioner's claim of no intent to evade tax was rejected due to discrepancies between the declared E-Way Bill loading point and the actual GPS-verified loading location. The vehicle's prolonged stay at R

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