Section 129 CGST: Penalty and seizure quashed where expired e-way bill due to driver illness showed no mens rea
Case-Laws
GST
The HC allowed the petition and set aside the impugned orders under section 129 of the CGST Act. The court found the transaction to be a bona fide bill-to-ship movement from Maharashtra to Uttar Pradesh, supported by tax invoice, e-way bill and GR, and recognized by the State and its circular. Seizure solely on account of an expired e-way bill did not establish m
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