https://www.taxtmi.com/highlights?id=72566 Levy of penalty - non availability of the delivery challan with the vehicles - In the instant case, there has been no evasion of tax. - E-way bill was properly generated. Tax was properly paid. It was mere non-compliance of the provisions of Section 55(5)(b) - Instead of proceeding u/s 129, the respondents authorities ought to have proceeded u/s 122. - Penalty order set aside - HC en-us Sat, 14 Oct 2023 21:29:46 +0530 Tue, 17 Oct 2023 10:38:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=72566 Levy of penalty - non availability of the delivery challan with the vehicles - In the instant case, there has been no evasion of tax. - E-way bill was properly generated. Tax was properly paid. It was mere non-compliance of the provisions of Section 55(5)(b) - Instead of proceeding u/s 129, the respondents authorities ought to have proceeded u/s 122. - Penalty order set aside - HC Highlights GST Sat, 14 Oct 2023 21:29:46 +0530 https://www.taxtmi.com/highlights?id=72566