https://www.taxtmi.com/article/detailed?id=10684 The Court held that expiration of an e way bill by a few hours, without proof of fraudulent intent or gross negligence, does not amount to tax evasion; it set aside the detention, show cause and penalty orders, and directed refund of the penalty within 30 days with interest. The decision restates Section 126 principles that penalties must not be imposed for minor breaches, must follow natural justice, and be proportionate to the breach. en-us Tue, 13 Sep 2022 06:47:09 +0530 Tue, 13 Sep 2022 06:47:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10684 The Court held that expiration of an e way bill by a few hours, without proof of fraudulent intent or gross negligence, does not amount to tax evasion; it set aside the detention, show cause and penalty orders, and directed refund of the penalty within 30 days with interest. The decision restates Section 126 principles that penalties must not be imposed for minor breaches, must follow natural justice, and be proportionate to the breach. Articles Goods and Services Tax - GST Tue, 13 Sep 2022 06:47:09 +0530 https://www.taxtmi.com/article/detailed?id=10684