GST DAILY – 268
Penalty set aside by HC in case of mere minor discrepancy in E-way bill as intent to evade tax is not there.
Tag: minor error in eway bill
Court quashes GST penalty for evasion
Quashing penalty under Section 129 of the Uttar Pradesh Goods and Service Tax Act, 2017, Justice Shekhar B Saraf said, “Burden of proof lies on petitioner in certain cases to prove there was no evasion of tax. However, when the error in…
GST DAILY – 167
Penalty can’t be imposed in case where the wrong vehicle number was mentioned in the E-Way Bill THE HON’BLE ALLAHABAD HIGH COURT IN THE CASE OF HINDUSTAN HERBAL COSMETICS V/s STATE OF U.P. , decided on 02-01-2024. 👉 ISSUE ✔️…