https://www.taxtmi.com/caselaws?id=440544 The Uttarakhand HC dismissed a petition challenging penalty imposition for transporting goods without an e-way bill. The court held that both goods owners and transporters have duty to generate e-way bills under GST rules. Despite petitioner's argument that it was mere rule violation without tax evasion intent, the court found evidence indicating deliberate tax evasion. The HC ruled that penalties under Sections 164(4) and 122(1)(xiv) don't preclude action under Section 130 when circumstances show evasion intent. The court upheld the penalty order, finding no grounds for interference with the authority's decision. en-us Tue, 18 Jul 2023 00:00:00 +0530 Thu, 17 Apr 2025 15:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440544 The Uttarakhand HC dismissed a petition challenging penalty imposition for transporting goods without an e-way bill. The court held that both goods owners and transporters have duty to generate e-way bills under GST rules. Despite petitioner's argument that it was mere rule violation without tax evasion intent, the court found evidence indicating deliberate tax evasion. The HC ruled that penalties under Sections 164(4) and 122(1)(xiv) don't preclude action under Section 130 when circumstances show evasion intent. The court upheld the penalty order, finding no grounds for interference with the authority's decision. Case-Laws GST Tue, 18 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440544