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Penalty can’t be imposed just because e-way bill expired 9 hours before interception of goods: HC
THE HON’BLE ALLAHABAD HIGH COURT IN THE CASE OF VISHAL PIPES LTD. V/s STATE OF U.P. Writ Tax No. 46 of 2021, decided on 23-2-2024
👉 Issue:-
✔️ Can Penalty be imposed just because e-way bill expired 9 hours before but there was no intention to evade tax?
👉 The Hon’ble High Court Judgement:-
✔️ Where assessee/petitioner contended that there was a discrepancy in the weight of goods due to part delivery at two locations and provided explanation for expired e-way bill, High Court quashed impugned penalty order and appellate order, directing refund of tax and penalty deposited, noting that authorities failed to consider petitioner’s explanation and there was no intention to evade tax.
Section 129(3) of Central Goods and Services Tax Act, 2017
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