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GST - Highlights / Catch Notes

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Levy of penalty - e-Way Bill had expired though the same was ...

GST

February 3, 2024

Levy of penalty - e-Way Bill had expired though the same was accompanied with goods - The High court quashed the impugned orders for penalizing the petitioner on grounds not mentioned in the show cause notice, violating principles of natural justice and the mandate that authorities cannot exceed the scope of the notice

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