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    <title>2022 (9) TMI 94 - DELHI HIGH COURT</title>
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    <description>HC allowed a writ petition challenging a tax penalty for an expired e-way bill. The court set aside the original order and remanded the case, directing the Appellate Authority to provide the petitioner an opportunity to explain the delay and present evidence under CGST Act Section 126. The decision emphasizes procedural fairness in handling documentation-related transportation violations.</description>
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