GST DAILY – 246

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Penalty can’t be imposed for transporting goods in vehicle without valid e-way bill if there was no intention to evade tax: HC

THE HON’BLE CALCUTTA HIGH COURT IN THE CASE OF NIKITA SINGHANIAN V/s ASSISTANT COMMISSIONER OF STATE TAX, decided on 2-4-2024

 👉 Issue:-

✔️ Can Penalty be imposed on invalid e-way bill if there was no intention to evade tax?

👉 The Hon’ble High Court Judgement:-

✔️ Where assessee transported goods in vehicle without valid e-way bill due to break down of original vehicle, there being no intention to evade tax, tax and penalty could not be imposed on it

Section 68 of Central Goods And Services Tax Act, 2017