TMI BlogLevy of Penalty - transporting the vehicle in question after expiry of the e-way bill - time gap between...Levy 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 - 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. - No penalty - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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