https://www.taxtmi.com/caselaws?id=756125 Gujarat HC quashed penalty and tax orders for lack of reasoning by authorities. The court held that goods transported between petitioner's head office and Halol plant constituted inter-establishment transfer, not sale requiring E-invoice. Authorities failed to assign reasons for Rs. 1,32,774 penalty levy. Citing precedents regarding expired e-Way bills and acknowledging petitioner's prompt admission of mistake, the court found no ill-intent. Matter remanded to authorities for fresh order with proper reasoning and hearing opportunity. en-us Thu, 25 Apr 2024 00:00:00 +0530 Fri, 26 Jul 2024 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756125 Gujarat HC quashed penalty and tax orders for lack of reasoning by authorities. The court held that goods transported between petitioner's head office and Halol plant constituted inter-establishment transfer, not sale requiring E-invoice. Authorities failed to assign reasons for Rs. 1,32,774 penalty levy. Citing precedents regarding expired e-Way bills and acknowledging petitioner's prompt admission of mistake, the court found no ill-intent. Matter remanded to authorities for fresh order with proper reasoning and hearing opportunity. Case-Laws GST Thu, 25 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756125