Penalty under Section 129(1) reduced due to no tax evasion and valid reasons for e-way bill delay

Penalty under Section 129(1) reduced due to no tax evasion and valid reasons for e-way bill delayCase-LawsGSTThe HC held that in the absence of any intent to evade tax, the imposition of a 200% penalty under Section 129(1) of the WBGST/CGST Act, 2017 for

Penalty under Section 129(1) reduced due to no tax evasion and valid reasons for e-way bill delay
Case-Laws
GST
The HC held that in the absence of any intent to evade tax, the imposition of a 200% penalty under Section 129(1) of the WBGST/CGST Act, 2017 for transporting goods without a valid e-way bill was unwarranted. The appellants' reasons for the e-way bill's expiration, which caused highway blockage, were neither disputed nor considered by the authorities. The court noted no disput

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