https://www.taxtmi.com/caselaws?id=427146 The Appellate Authority GST, Himachal Pradesh quashed the tax and penalty order imposed under section 129 of CGST/HPGST Act for expired e-way bill during vehicle inspection. The Authority held that mere expiry of e-way bill without proving intent to evade tax cannot justify penalty imposition, especially when IGST was already paid and tax invoice was properly issued. The original order lacked reasoning and failed to consider that transaction details were available with GST authorities through the online portal. However, the Authority imposed Rs. 15,000 penalty under section 125 of HPGST/CGST Act and directed refund of balance amount to the appellant. en-us Sat, 20 Aug 2022 00:00:00 +0530 Thu, 10 Apr 2025 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427146 The Appellate Authority GST, Himachal Pradesh quashed the tax and penalty order imposed under section 129 of CGST/HPGST Act for expired e-way bill during vehicle inspection. The Authority held that mere expiry of e-way bill without proving intent to evade tax cannot justify penalty imposition, especially when IGST was already paid and tax invoice was properly issued. The original order lacked reasoning and failed to consider that transaction details were available with GST authorities through the online portal. However, the Authority imposed Rs. 15,000 penalty under section 125 of HPGST/CGST Act and directed refund of balance amount to the appellant. Case-Laws GST Sat, 20 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427146