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GST - Highlights / Catch Notes

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Penalty order - Part-B of the e-way bill was not filled up - ...

Case Laws     GST

May 16, 2024

Penalty order - Part-B of the e-way bill was not filled up - intent to evade tax - The High court, referencing a previous judgment, ruled that such technical errors, in the absence of intent to evade tax, should not attract penalties. Consequently, the court quashed the penalty orders against the petitioner, emphasizing that the mistake was merely technical and did not constitute tax evasion.

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