Penalty upheld under Section 129(1)(b) GST for transit without e-way bill; modified to Section 129(1)(a) due to documents present
Case-Laws
GST
The HC upheld the levy of penalty under Section 129(1)(b) of the GST Act for transit of goods without an e-way bill, finding no evidence of technical error or inadvertence, as no e-way bill was generated prior to movement. The presence of a tax invoice with the goods established the petitioner as the owner, and the temporary suspension of the pu
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