https://www.taxtmi.com/caselaws?id=417489 The Supreme Court upheld the High Court's decision in a tax evasion case involving an expired e-way bill, emphasizing that the mere expiry of the bill does not imply tax evasion. The Court criticized the tax authority's arbitrary actions and abuse of power in imposing taxes and penalties without sufficient evidence. While setting aside the tax and penalty, the High Court awarded nominal costs, which the Supreme Court deemed insufficient. The Supreme Court enhanced the costs payable by the petitioner to the respondent to deter frivolous litigation and compensate the aggrieved party adequately, emphasizing fair treatment and proper interpretation of tax laws. en-us Wed, 12 Jan 2022 00:00:00 +0530 Wed, 27 Apr 2022 10:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417489 The Supreme Court upheld the High Court's decision in a tax evasion case involving an expired e-way bill, emphasizing that the mere expiry of the bill does not imply tax evasion. The Court criticized the tax authority's arbitrary actions and abuse of power in imposing taxes and penalties without sufficient evidence. While setting aside the tax and penalty, the High Court awarded nominal costs, which the Supreme Court deemed insufficient. The Supreme Court enhanced the costs payable by the petitioner to the respondent to deter frivolous litigation and compensate the aggrieved party adequately, emphasizing fair treatment and proper interpretation of tax laws. Case-Laws GST Wed, 12 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417489