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    <title>2022 (1) TMI 998 - KARNATAKA HIGH COURT</title>
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    <description>The HC allowed the petition challenging tax and penalty orders under CGST Act, 2017. The authorities had seized goods and levied penalties claiming E-way bill expiry, despite petitioner&#039;s contention that TMT Bars reached destination before deadline. The Court found that crucial evidence (toll plaza records showing vehicle location before E-way bill expiry) was not adequately considered. The impugned orders were set aside and the matter remanded to the Prescribed Authority for fresh consideration, with directions to allow petitioner to submit additional evidence and objections.</description>
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    <pubDate>Thu, 09 Dec 2021 00:00:00 +0530</pubDate>
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      <title>2022 (1) TMI 998 - KARNATAKA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=417533</link>
      <description>The HC allowed the petition challenging tax and penalty orders under CGST Act, 2017. The authorities had seized goods and levied penalties claiming E-way bill expiry, despite petitioner&#039;s contention that TMT Bars reached destination before deadline. The Court found that crucial evidence (toll plaza records showing vehicle location before E-way bill expiry) was not adequately considered. The impugned orders were set aside and the matter remanded to the Prescribed Authority for fresh consideration, with directions to allow petitioner to submit additional evidence and objections.</description>
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      <pubDate>Thu, 09 Dec 2021 00:00:00 +0530</pubDate>
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