https://www.taxtmi.com/highlights?id=74422 Levy of Penalty order u/s 129(3) - Neither in the SCN nor in the order u/s 129(3) there was any allegation that non downloading of E-way Bill-02 was done with intention to evade tax - The court noted that there was no allegation of intentional tax evasion in the case of the petitioner, whose goods were detained after completion of the journey. The imposition of the maximum penalty was found unjustifiable, and the court ruled in favor of the petitioner, allowing the writ petition and granting consequential reliefs. - HC en-us Sat, 27 Jan 2024 11:25:52 +0530 Sat, 27 Jan 2024 11:25:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=74422 Levy of Penalty order u/s 129(3) - Neither in the SCN nor in the order u/s 129(3) there was any allegation that non downloading of E-way Bill-02 was done with intention to evade tax - The court noted that there was no allegation of intentional tax evasion in the case of the petitioner, whose goods were detained after completion of the journey. The imposition of the maximum penalty was found unjustifiable, and the court ruled in favor of the petitioner, allowing the writ petition and granting consequential reliefs. - HC Highlights GST Sat, 27 Jan 2024 11:25:52 +0530 https://www.taxtmi.com/highlights?id=74422