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    <title>2023 (12) TMI 234 - DELHI HIGH COURT</title>
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    <description>HC ruled on GST penalty case involving e-way bill documentation error. Despite technical mistake in bill of entry, court found no deliberate tax evasion. Petitioner advised to pursue appeal through Appellate Authority under Section 107 of CGST Act within four weeks. Petition disposed without substantial intervention, directing administrative resolution of the penalty dispute.</description>
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      <description>HC ruled on GST penalty case involving e-way bill documentation error. Despite technical mistake in bill of entry, court found no deliberate tax evasion. Petitioner advised to pursue appeal through Appellate Authority under Section 107 of CGST Act within four weeks. Petition disposed without substantial intervention, directing administrative resolution of the penalty dispute.</description>
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