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        Case ID :
        GST

        Levy of penalty - Non-production of e-way bill in time due...

        Court Upholds Penalty for Missing E-Way Bill; Petitioner Fails to Prove No Tax Evasion Intent Despite Providing Documents Later.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Levy of penalty - Non-production of e-way bill in time due certain difficulties - intention to evade tax (mens rea) - The High Court emphasizes that the burden of proof lies with the petitioner to demonstrate no intention to evade tax. - Despite the subsequent production of documents, the petitioner fails to provide a reasonable explanation for their absence at the proper time. - The court notes that the difficulties with generating e-way bills were resolved after April 2018, and the petitioner's arguments are not supported by the facts. - The court dismisses the writ petition, affirming the validity of the actions taken by the respondent authorities.
                                Note: It is a system-generated summary and is for quick reference only.
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