GST cross-empowerment remains effective without conditional notification, while duplicate proceedings require established safeguards against overlappi...
Expiry of an e-way bill constitutes a procedural or documentary lapse and, without independent evidence, does not by itself establish an intention to evade tax for imposing a GST penalty. Penalty requires assessment of surrounding circumstances, including whether goods were diverted, the transaction was suppressed, goods differed from declarations, or the destination was undisclosed. Where none of these factors is present, the penalty lacks a factual basis and is unsustainable.
Expiry of an e-way bill constitutes a procedural or documentary lapse and, without independent evidence, does not by itself establish an intention to evade tax for imposing a GST penalty. Penalty requires assessment of surrounding circumstances, including whether goods were diverted, the transaction was suppressed, goods differed from declarations, or the destination was undisclosed. Where none of these factors is present, the penalty lacks a factual basis and is unsustainable.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
