https://www.taxtmi.com/caselaws?id=758972 Inter-State movement of goods during the GST transition period, supported by tax invoice, delivery challan, lorry receipt and other title documents, was treated as bona fide even if e-way bills were absent, so penalty or tax action should not be imposed where the prescribed documents are produced. The High Court followed an earlier Division Bench view on the same transitional documentation framework and directed the authorities to assess the petitioners' papers on that basis. It also required reconsideration of the amounts already paid and examination of whether refund was due, leaving the matter to fresh administrative determination. en-us Wed, 14 Aug 2024 00:00:00 +0530 Fri, 09 May 2025 22:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758972 Inter-State movement of goods during the GST transition period, supported by tax invoice, delivery challan, lorry receipt and other title documents, was treated as bona fide even if e-way bills were absent, so penalty or tax action should not be imposed where the prescribed documents are produced. The High Court followed an earlier Division Bench view on the same transitional documentation framework and directed the authorities to assess the petitioners' papers on that basis. It also required reconsideration of the amounts already paid and examination of whether refund was due, leaving the matter to fresh administrative determination. Case-Laws GST Wed, 14 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758972