No Penalty for Goods Movement if E-Way Bill Canceled Without Intent to Evade GST Under CGST Act Sections 129 & 130.

No Penalty for Goods Movement if E-Way Bill Canceled Without Intent to Evade GST Under CGST Act Sections 129 & 130. https://www.taxtmi.com/highlights?id=73104 Levy of penalty - Movement of goods wherein e-way bill was cancelled by the purchaser - Since there is no intention to evade GST, no penalty can be imposed - The legislation makes intent to evade tax a sine qua non for initiation of the proceedings u/s 129 and 130 of the CGST Act. - HC en-us Sun, 19 Nov 2023 18:02:11 +0530 Sun, 19 Nov 2023 18:03:34 +0530 TaxTMI RSS Generator No Penalty for Goods Movement if E-Way Bill Canceled Without Intent to Evade GST Under CGST Act Sections 129 & 130. https://www.taxtmi.com/highlights?id=73104 Levy of penalty - Movement of goods wherein e-way bill was cancelled by the purchaser - Since there is no intention to evade GST, no penalty can be imposed - The legislation makes intent to evade tax a sine qua non for initiation of the proceedings u/s 129 and 130 of the CGST Act. - HC Highlights GST Sun, 19 Nov 2023 18:02:11 +0530 https://www.taxtmi.com/highlights?id=73104