Detention of goods alongwith vehicle - e-way bill had expired/lapsed - As for penalty, the petitioner...

Detention of goods alongwith vehicle - e-way bill had expired/lapsed - As for penalty, the petitioner enjoys the benefit of Circular no.10 of 2019 dated 31.05.2019 where at para 10, the Commissioner reduces the penalty payable in certain circumstances to ₹ 5000/-. - the case on hand would be covered by this beneficial provision. .....

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