The High Court quashed penalty u/s E-Way Bill violation, ...

Over Dimensional Cargo (ODC): Penalty order for E-Way Bill violation quashed, emphasizing need for mens rea in tax evasion cases.

Case Laws GST

May 31, 2024

The High Court quashed penalty u/s E-Way Bill violation, classifying goods as ODC due to speed without intent to evade tax. Relying on precedent, mens rea is essential for penalty. Transit speed not valid for penalty per circular. Speculative reasoning for penalties unfair. Penalties deter fraud, ensure compliance. Without intent, penalties unjust. Penalty imposition must be based on evidence of misconduct. Orders quashed, petition allowed.

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The High Court quashed penalty u/s E-Way Bill violation, ...

Over Dimensional Cargo (ODC): Penalty order for E-Way Bill violation quashed, emphasizing need for mens rea in tax evasion cases.

Case Laws GST

May 31, 2024

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