Penalty Overturned for Delayed e-Way Bill; Court Orders Tax Refund Due to Lack of Tax Evasion Intent Evidence.

Penalty Overturned for Delayed e-Way Bill; Court Orders Tax Refund Due to Lack of Tax Evasion Intent Evidence. https://www.taxtmi.com/highlights?id=74444 Evasion of tax - Failure to produce the e-Way Bill in time due to certain technical difficulties - although the petitioner failed to generate the e-Way Bill on time, the Tax Invoices issued contained all the relevant details including the detail of the vehicle transporting the goods. - The Court found that the authorities exceeded their jurisdiction by imposing penalty without concrete evidence of intent to evade tax. The Court directed a refund of the amount deposited for tax and penalty. - HC en-us Mon, 29 Jan 2024 07:53:17 +0530 Mon, 29 Jan 2024 07:53:17 +0530 TaxTMI RSS Generator Penalty Overturned for Delayed e-Way Bill; Court Orders Tax Refund Due to Lack of Tax Evasion Intent Evidence. https://www.taxtmi.com/highlights?id=74444 Evasion of tax - Failure to produce the e-Way Bill in time due to certain technical difficulties - although the petitioner failed to generate the e-Way Bill on time, the Tax Invoices issued contained all the relevant details including the detail of the vehicle transporting the goods. - The Court found that the authorities exceeded their jurisdiction by imposing penalty without concrete evidence of intent to evade tax. The Court directed a refund of the amount deposited for tax and penalty. - HC Highlights GST Mon, 29 Jan 2024 07:53:17 +0530 https://www.taxtmi.com/highlights?id=74444