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2023 (11) TMI 1293 - HC - GSTDetention of the petitioner s vehicle along with goods - levnon-updation of Part-B of the e-waybill - HELD THAT - The impugned order of penalty which does not contain any cogent reason and the same is non-speaking order. Since it appears that violation of non-updating of Form-B is due to genuine difficulty and there was no intention of evasion of any tax and the formality of updating the Form-B was complied immediately within two minutes of interception of vehicle in question imposition of penalty of Rs.8, 71, 074/- is very harsh in the exceptional facts and circumstances of the case as recorded hereinabove penalty of Rs.50, 000/- will be justifiable. Petition disposed off.
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