https://www.taxtmi.com/caselaws?id=434206 Punjab and Haryana HC dismissed an appeal challenging levy of tax and penalty for failure to produce E-way bills. The court held that tax and penalty were properly imposed only on goods lacking proper documentation - specifically 9 items without invoices/GRs and excess Polyester Fabric of 11,300 meters beyond invoice quantities. Despite some invoices having invalid E-way bills due to incomplete Part B entries or incorrect conveyance numbers, no penalty was imposed on goods accompanied by the 11 available invoices and GRs. The petitioner failed to dispute that invoices for 9 items were never produced and excess fabric was found during inspection. en-us Wed, 01 Feb 2023 00:00:00 +0530 Mon, 14 Apr 2025 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434206 Punjab and Haryana HC dismissed an appeal challenging levy of tax and penalty for failure to produce E-way bills. The court held that tax and penalty were properly imposed only on goods lacking proper documentation - specifically 9 items without invoices/GRs and excess Polyester Fabric of 11,300 meters beyond invoice quantities. Despite some invoices having invalid E-way bills due to incomplete Part B entries or incorrect conveyance numbers, no penalty was imposed on goods accompanied by the 11 available invoices and GRs. The petitioner failed to dispute that invoices for 9 items were never produced and excess fabric was found during inspection. Case-Laws GST Wed, 01 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434206