Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
The HC quashed the penalty imposed for the delayed updating of the e-way bill, as the petitioner generated and produced an updated e-way bill before the seizure order was passed. The court found no evidence of intent to evade tax, a necessary element for penalty imposition under the GST Act. Physical verification revealed no discrepancies in the goods, and the petitioner's explanation of an accident causing delay was accepted. The HC held that mere expiry of the initial e-way bill does not constitute a contravention if a fresh e-way bill is generated in time. The impugned orders imposing penalties were set aside, and the writ petitions were allowed.
The HC quashed the penalty imposed for the delayed updating of the e-way bill, as the petitioner generated and produced an updated e-way bill before the seizure order was passed. The court found no evidence of intent to evade tax, a necessary element for penalty imposition under the GST Act. Physical verification revealed no discrepancies in the goods, and the petitioner's explanation of an accident causing delay was accepted. The HC held that mere expiry of the initial e-way bill does not constitute a contravention if a fresh e-way bill is generated in time. The impugned orders imposing penalties were set aside, and the writ petitions were allowed.
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