https://www.taxtmi.com/caselaws?id=429354 HC examined a challenge to a tax notice regarding E-way bill discrepancies during transportation of an excavator. The court found the penalty invocation under CGST Act Section 129(1)(a) potentially misplaced, given no actual supply occurred. The court directed the petitioner to pay Rs. 2,50,000 as security, mandated bond submission, and ordered the release of the seized excavator, effectively allowing the writ petition with protective conditions for both parties. en-us Fri, 07 Oct 2022 00:00:00 +0530 Thu, 10 Apr 2025 13:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429354 HC examined a challenge to a tax notice regarding E-way bill discrepancies during transportation of an excavator. The court found the penalty invocation under CGST Act Section 129(1)(a) potentially misplaced, given no actual supply occurred. The court directed the petitioner to pay Rs. 2,50,000 as security, mandated bond submission, and ordered the release of the seized excavator, effectively allowing the writ petition with protective conditions for both parties. Case-Laws GST Fri, 07 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429354