https://www.taxtmi.com/highlights?id=68184 Levy of penalty u/s 129(3) of the U.P. Goods and Services Tax Act, 2017 - demand based on mere presumptions - the proceedings has been initiated solely on the basis of presumption that goods having been brought into the State using two different vehicles by same e-way bill. Once, it was found that the vehicle was carrying the required documents along with the e-way bill, no question arose for taking some other view. - Order of penalty set aside - HC en-us Wed, 08 Feb 2023 12:47:59 +0530 Wed, 08 Feb 2023 12:47:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=68184 Levy of penalty u/s 129(3) of the U.P. Goods and Services Tax Act, 2017 - demand based on mere presumptions - the proceedings has been initiated solely on the basis of presumption that goods having been brought into the State using two different vehicles by same e-way bill. Once, it was found that the vehicle was carrying the required documents along with the e-way bill, no question arose for taking some other view. - Order of penalty set aside - HC Highlights GST Wed, 08 Feb 2023 12:47:59 +0530 https://www.taxtmi.com/highlights?id=68184