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    <title>2024 (9) TMI 1391 - KERALA HIGH COURT</title>
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    <description>Industrial gas supplier challenged penalty proceedings under CGST Act for goods transportation. SC found technical discrepancies in E-Way bill and delivery notes did not constitute tax evasion. Following precedent from prior case, court quashed penalty order, directing authorities to recalculate penalty under Section 122 and refund/adjust previously collected amounts.</description>
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      <description>Industrial gas supplier challenged penalty proceedings under CGST Act for goods transportation. SC found technical discrepancies in E-Way bill and delivery notes did not constitute tax evasion. Following precedent from prior case, court quashed penalty order, directing authorities to recalculate penalty under Section 122 and refund/adjust previously collected amounts.</description>
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