https://www.taxtmi.com/caselaws?id=445565 HC quashed the impugned orders imposing penalty for alleged tax evasion and directed refund of any amounts deposited within one month on production of a certified copy. Court found an e-way bill had been generated and not cancelled, and the movement and genuineness of the transaction could not be disputed. Delay in delivery resulted from a vehicle breakdown beyond the party's control, and authorities did not record any intention to evade tax. In the absence of intent and given the circumstances, the penalty was held unjustified and the orders liable to be set aside. en-us Thu, 09 Nov 2023 00:00:00 +0530 Fri, 10 Oct 2025 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445565 HC quashed the impugned orders imposing penalty for alleged tax evasion and directed refund of any amounts deposited within one month on production of a certified copy. Court found an e-way bill had been generated and not cancelled, and the movement and genuineness of the transaction could not be disputed. Delay in delivery resulted from a vehicle breakdown beyond the party's control, and authorities did not record any intention to evade tax. In the absence of intent and given the circumstances, the penalty was held unjustified and the orders liable to be set aside. Case-Laws GST Thu, 09 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445565