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GST - Highlights / Catch Notes

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Levy of tax and penalty - it is alleged that the e-way bill was ...


High Court Sets Aside Tax and Penalty Due to Lack of Evidence on E-Way Bill Reuse Allegation.

September 6, 2023

Case Laws     GST     HC

Levy of tax and penalty - it is alleged that the e-way bill was being reused - it is for the seizing authority to establish by evidence that e-way bill was being reused. In the present case, there is no evidence produced by the seizing authority that there is a reuse of the e-way bill by the petitioner - Order set aside - HC

 

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