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2022 (12) TMI 588 - HC - GSTLevy of Penalty - transporting the vehicle in question after expiry of the e-way bill - time gap between the expiry of the bill and interception of the vehicle in question is about 21 hrs - HELD THAT:- Revenue could not make out any case against the petitioner that there was any deliberate or willful intention of the petitioner to avoid and evade the tax. - impugned order of the appellate authority and adjudicating authority set aside - petitioner will be entitled to get the refund of the tax and penalty in question subject to compliance of legal formalities.
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