https://www.taxtmi.com/highlights?id=75768 Levy of penalty u/s 129 (3) of the GST Act - Allegation that appellant/petitioner did not generate e-Way Bill with a view to evade tax - Despite the petitioner presenting digital copies of e-Invoice and e-Way Bill, the revenue authorities imposed a penalty, leading to the petitioner challenging this decision in court. The court ruled in favor of the petitioner, highlighting the failure of the authorities to verify digital documents and the unjustified harassment faced by the genuine taxpayer. en-us Sat, 16 Mar 2024 10:14:00 +0530 Sat, 16 Mar 2024 10:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=75768 Levy of penalty u/s 129 (3) of the GST Act - Allegation that appellant/petitioner did not generate e-Way Bill with a view to evade tax - Despite the petitioner presenting digital copies of e-Invoice and e-Way Bill, the revenue authorities imposed a penalty, leading to the petitioner challenging this decision in court. The court ruled in favor of the petitioner, highlighting the failure of the authorities to verify digital documents and the unjustified harassment faced by the genuine taxpayer. Highlights GST Sat, 16 Mar 2024 10:14:00 +0530 https://www.taxtmi.com/highlights?id=75768