https://www.taxtmi.com/caselaws?id=754824 Karnataka HC set aside SCN and assessment order imposing penalty under Section 129 CGST Act for non-updation of e-way bill during vehicle breakdown and goods transfer. Court found no intention to contravene CGST provisions or evade tax payment. HC invoked Section 125 CGST Act, imposing general penalty of Rs. 25,000 instead, directing respondents to refund tax paid by petitioner after deducting penalty amount. Petition allowed with modified penalty structure. en-us Wed, 06 Mar 2024 00:00:00 +0530 Sun, 30 Jun 2024 17:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754824 Karnataka HC set aside SCN and assessment order imposing penalty under Section 129 CGST Act for non-updation of e-way bill during vehicle breakdown and goods transfer. Court found no intention to contravene CGST provisions or evade tax payment. HC invoked Section 125 CGST Act, imposing general penalty of Rs. 25,000 instead, directing respondents to refund tax paid by petitioner after deducting penalty amount. Petition allowed with modified penalty structure. Case-Laws GST Wed, 06 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754824