https://www.taxtmi.com/caselaws?id=433236 Delhi HC set aside GST demand and penalty order against petitioner whose goods were detained. Despite no quantity mismatch between goods and invoice, authorities alleged absence of E-Way Bill and imposed tax liability plus penalty. Petitioner argued E-Way Bill contained only minor error (missing consignee name, showing GSTIN number instead) and should be read with accompanying invoices. Court found show cause notice and demand order failed to clearly specify reasons for tax liability and penalty. Payment by petitioner was deemed involuntary as goods would not be released otherwise. Matter remanded to GST officer for fresh decision with full opportunity for petitioner to address allegations. en-us Thu, 19 Jan 2023 00:00:00 +0530 Sat, 12 Apr 2025 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433236 Delhi HC set aside GST demand and penalty order against petitioner whose goods were detained. Despite no quantity mismatch between goods and invoice, authorities alleged absence of E-Way Bill and imposed tax liability plus penalty. Petitioner argued E-Way Bill contained only minor error (missing consignee name, showing GSTIN number instead) and should be read with accompanying invoices. Court found show cause notice and demand order failed to clearly specify reasons for tax liability and penalty. Payment by petitioner was deemed involuntary as goods would not be released otherwise. Matter remanded to GST officer for fresh decision with full opportunity for petitioner to address allegations. Case-Laws GST Thu, 19 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433236