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        Case ID :
        GST

        HC ruled that the petitioner, not being a 'supplier' under GST...

        Supplier Status Challenge: GST E-Way Bill Penalty Reduced from Rs.7,36,490 to Rs.25,000 Under Section 2(105)

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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.
                                HC ruled that the petitioner, not being a 'supplier' under GST Act Section 2(105), was improperly penalized Rs.7,36,490/- for failing to generate Part-B of E-Way Bill during goods transportation for job work. The court found the penalty disproportionate, considering the petitioner had generated Part-A of E-Way Bill and provided a valid Delivery Challan. The impugned order was modified, reducing the penalty to Rs.25,000/- and directing respondents to refund the excess amount through Electronic Cash or Credit Ledger, thereby partly allowing the petition and rectifying the unjustified punitive action.
                                Note: It is a system-generated summary and is for quick reference only.
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