Levy of penalty - Compliance with the E-Way bill as required...

Levy of penalty - Compliance with the E-Way bill as required under the provisions of the CGST/UPGST Act and related rule or not - presumption of tax evasion in its absence - The High Court scrutinized the timing of E-Way Bill download and interception, concluding that the E-Way Bill was indeed downloaded before the interception, indicating compliance with the law. The Court noted that the E-Way Bill and invoice matched the goods, suggesting no intent to evade tax. - The Court observed that the penalty order was passed on the same day as the show cause notice, denying the petitioner an opportunity to respond, thus violating principles of natural justice. In light of these findings, the High Court allowed the writ petition, quashing the penalty orders and directing the refund of the tax and penalty amounts deposited by the petitioner.