HC quashed detention order and penalty imposed due to minor ...

Detention Order and Penalty Quashed: Minor E-way Bill Error Not Tax Evasion When Goods Moved for Exhibition Display

March 1, 2025

Case Laws GST HC

HC quashed detention order and penalty imposed due to minor E-way bill discrepancy where goods were transported for exhibition display. Genuine delivery challans under Section 55(1) were issued for both dispatch and return, with only technical error in listing dispatch location as Ghaziabad instead of New Delhi. No evidence of tax evasion intent was established by authorities. Court found proceedings unjustified where goods were accompanied by legitimate documentation, despite technical discrepancy. Following precedent requiring proof of tax evasion intent for penalty imposition, and recognizing substantial compliance with documentation requirements, petition was allowed and proceedings invalidated.

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HC quashed detention order and penalty imposed due to minor ...

Detention Order and Penalty Quashed: Minor E-way Bill Error Not Tax Evasion When Goods Moved for Exhibition Display

March 1, 2025

Case Laws GST HC

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