https://www.taxtmi.com/caselaws?id=426575 The MP HC set aside a penalty imposed for transportation with an invalid/expired E-way bill. The court held that authorities failed to establish tax evasion, fraudulent intent, or negligence against the petitioner. The 4:30 hour delay in E-way bill expiry was deemed bonafide. The court emphasized that Section 126(1)(3) incorporates natural justice principles and proportionality doctrine, requiring punishment to be commensurate with the breach. Without proving fraudulent intent or negligence, the penalty order was invalid and consequently quashed. en-us Wed, 10 Aug 2022 00:00:00 +0530 Fri, 04 Apr 2025 17:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426575 The MP HC set aside a penalty imposed for transportation with an invalid/expired E-way bill. The court held that authorities failed to establish tax evasion, fraudulent intent, or negligence against the petitioner. The 4:30 hour delay in E-way bill expiry was deemed bonafide. The court emphasized that Section 126(1)(3) incorporates natural justice principles and proportionality doctrine, requiring punishment to be commensurate with the breach. Without proving fraudulent intent or negligence, the penalty order was invalid and consequently quashed. Case-Laws GST Wed, 10 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426575