https://www.taxtmi.com/highlights?id=74843 Evasion of tax - mismatch in the e-way bill and the branch transfer invoice - levy of penalty and tax on the petitioner - The High Court observed that, even if there was discrepancy in the date which had occurred in the e-way bill as well as branch transfer invoice, there was no element of evasion of tax nor could any situation be pointed out to this Court where merely because of the said discrepancy, the petitioner could have evaded tax. - The HC set aside the imposing penalty and tax on the petitioner for the stock transfer between branches. en-us Mon, 12 Feb 2024 06:30:17 +0530 Mon, 12 Feb 2024 06:30:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=74843 Evasion of tax - mismatch in the e-way bill and the branch transfer invoice - levy of penalty and tax on the petitioner - The High Court observed that, even if there was discrepancy in the date which had occurred in the e-way bill as well as branch transfer invoice, there was no element of evasion of tax nor could any situation be pointed out to this Court where merely because of the said discrepancy, the petitioner could have evaded tax. - The HC set aside the imposing penalty and tax on the petitioner for the stock transfer between branches. Highlights GST Mon, 12 Feb 2024 06:30:17 +0530 https://www.taxtmi.com/highlights?id=74843