https://www.taxtmi.com/caselaws?id=458402 HC examined a case involving a transport contractor penalized for transporting a vehicle with an expired E Way Bill. Despite technical non-compliance, the court found the penalty disproportionate, noting no evidence of tax evasion. The HC directed tax authorities to reconsider the penalty amount, emphasizing procedural fairness and proportionality in penalty imposition under IGST/CGST Act, 2017. en-us Mon, 19 Dec 2022 00:00:00 +0530 Fri, 11 Apr 2025 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458402 HC examined a case involving a transport contractor penalized for transporting a vehicle with an expired E Way Bill. Despite technical non-compliance, the court found the penalty disproportionate, noting no evidence of tax evasion. The HC directed tax authorities to reconsider the penalty amount, emphasizing procedural fairness and proportionality in penalty imposition under IGST/CGST Act, 2017. Case-Laws GST Mon, 19 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458402