GST DAILY – 404 : No penalty for technical breach in details of e-way bill as there was no intent to evade tax and goods matched e-way bill details: HC

The Hon’ble Madras High Court in the case of Annai Angammal Arakkattalai (Pre Mahal) dismissed the petition filed by the Assessee wherein the entire claim against the Assessee was arisen of its failure to register itself under GST and only pursuant thereto, the Assessee remitted tax. On perusal of the orders indicate that there was deliberate attempt to evade payment of tax by not registering and issuing receipts as donation to trust and only after inspection Assessee agreed to pay tax. The orders did not call for any interference and therefore, instant petition was to be dismissed.