https://www.taxtmi.com/caselaws?id=310677 The GST Appeals Commissioner reduced penalty from Rs. 42,22,604 each under Central and Gujarat GST Acts to Rs. 25,000 each under Section 129(1)(a). The appellant, a registered windmill company, failed to generate e-way bills for stock transfers due to portal glitches. The Commissioner held that since stock transfers are non-taxable exempt supplies under Section 2(47), and the violation was inadvertent without mala fide intent, a reduced penalty was appropriate. The appeal was partially allowed, recognizing the procedural violation while considering the bona fide nature of the mistake. en-us Thu, 05 Jan 2023 00:00:00 +0530 Sat, 12 Apr 2025 12:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310677 The GST Appeals Commissioner reduced penalty from Rs. 42,22,604 each under Central and Gujarat GST Acts to Rs. 25,000 each under Section 129(1)(a). The appellant, a registered windmill company, failed to generate e-way bills for stock transfers due to portal glitches. The Commissioner held that since stock transfers are non-taxable exempt supplies under Section 2(47), and the violation was inadvertent without mala fide intent, a reduced penalty was appropriate. The appeal was partially allowed, recognizing the procedural violation while considering the bona fide nature of the mistake. Case-Laws GST Thu, 05 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310677