https://www.taxtmi.com/caselaws?id=436279 HC quashed tax and penalty orders imposed on petitioner whose vehicle was seized due to expired e-way bill. Vehicle reached destination one day late due to mechanical defect, causing e-way bill expiry. Court held that respondent authorities violated statutory provisions by imposing penalty without issuing mandatory notice under Section 129(3) and without providing opportunity of hearing as required under Section 129(4). Despite court's specific directions, authorities proceeded with assessment without compliance. Orders dated 01.04.2022 and 02.04.2022 imposing tax and penalty were set aside for procedural violations. en-us Wed, 29 Mar 2023 00:00:00 +0530 Wed, 16 Apr 2025 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436279 HC quashed tax and penalty orders imposed on petitioner whose vehicle was seized due to expired e-way bill. Vehicle reached destination one day late due to mechanical defect, causing e-way bill expiry. Court held that respondent authorities violated statutory provisions by imposing penalty without issuing mandatory notice under Section 129(3) and without providing opportunity of hearing as required under Section 129(4). Despite court's specific directions, authorities proceeded with assessment without compliance. Orders dated 01.04.2022 and 02.04.2022 imposing tax and penalty were set aside for procedural violations. Case-Laws GST Wed, 29 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436279