Penalty for delayed e-way bill quashed as fresh bill was produced before seizure, no tax evasion found under GST Act
Case-Laws
GST
The HC quashed the penalty imposed for the delayed updating of the e-way bill, as the petitioner generated and produced an updated e-way bill before the seizure order was passed. The court found no evidence of intent to evade tax, a necessary element for penalty imposition under the GST Act. Physical verification revealed no discrepancies in the goods, and t
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