https://www.taxtmi.com/article/detailed?id=10679 Penalty could not be sustained where the demand was based solely on an expired e way bill and tax had been paid; the matter was remanded for a fresh decision after affording the taxpayer an opportunity to produce evidence of genuine reasons for delay, with the authority directed to consider whether documentation errors are minor or easily rectifiable and to apply penalty principles proportionate to the breach. en-us Mon, 12 Sep 2022 08:18:13 +0530 Mon, 12 Sep 2022 08:18:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10679 Penalty could not be sustained where the demand was based solely on an expired e way bill and tax had been paid; the matter was remanded for a fresh decision after affording the taxpayer an opportunity to produce evidence of genuine reasons for delay, with the authority directed to consider whether documentation errors are minor or easily rectifiable and to apply penalty principles proportionate to the breach. Articles Goods and Services Tax - GST Mon, 12 Sep 2022 08:18:13 +0530 https://www.taxtmi.com/article/detailed?id=10679