https://www.taxtmi.com/caselaws?id=444640 Penalty for non-filling of Part B of an e-way bill in a stock transfer was challenged on the ground of bona fide intention. The authority failed to consider the contention of absence of intent to evade tax, and no provision was shown making in-transit intra-state stock transfers taxable; therefore no evasion could be attributed and the penalty proceedings were vitiated. The administrative orders imposing penalty and the appellate order were quashed, resulting in dismissal of the penalty demand against the consignor on merits of intent and applicability. en-us Tue, 17 Oct 2023 00:00:00 +0530 Tue, 13 Jan 2026 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444640 Penalty for non-filling of Part B of an e-way bill in a stock transfer was challenged on the ground of bona fide intention. The authority failed to consider the contention of absence of intent to evade tax, and no provision was shown making in-transit intra-state stock transfers taxable; therefore no evasion could be attributed and the penalty proceedings were vitiated. The administrative orders imposing penalty and the appellate order were quashed, resulting in dismissal of the penalty demand against the consignor on merits of intent and applicability. Case-Laws GST Tue, 17 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444640