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GST - Highlights / Catch Notes

Home Highlights March 2023 Year 2023 This

Levy of penalty - failure to produce a valid e-way bill - The ...

Case Laws     GST

March 13, 2023

Levy of penalty - failure to produce a valid e-way bill - The authority merely performs the statutory obligation - Here, it does not appear that the authority acted in any manner contrary to law. Travelling without a proper e-way bill attracts penalty. The authority assessed the penalty amount and the petitioner deposited the same without a murmur. - There is hardly any reason to interfere in the instant proceeding - HC

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