2023 (11) TMI 295 - SCH - GST

Cancellation of part of E-way bill - Intent to evade tax present or not - HELD THAT - The High Court has remanded the matters to the appellate authority, in order to consider afresh as to whether there was any willful intention on the part of the petitioners to evade payment of duty. Since, the matters have been remanded, it is needless to observe that all contentions on both side are left open to be agitated before the appellate authority. SLP dismissed.

Summary

The Supreme Court dismissed the special leave petitions as the High Court remanded the matters to the appellate authority to consider if there was any willful intention to evade duty. All contentions are open for both sides to be argued before the appellate authority.