Levy of penalty u/s 129 (3) of the GST Act - Allegation that ...
GST
March 16, 2024
Levy of penalty u/s 129 (3) of the GST Act - Allegation that appellant/petitioner did not generate e-Way Bill with a view to evade tax - Despite the petitioner presenting digital copies of e-Invoice and e-Way Bill, the revenue authorities imposed a penalty, leading to the petitioner challenging this decision in court. The court ruled in favor of the petitioner, highlighting the failure of the authorities to verify digital documents and the unjustified harassment faced by the genuine taxpayer.
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