https://www.taxtmi.com/caselaws?id=766334 The HC quashed the penalties imposed on the petitioner for not accompanying an e-tax invoice with goods, citing that the deficiency was due to a technical glitch and was rectified before the detention order. The Court found no evidence of tax evasion intent and ruled that penalties are unjustified if deficiencies are corrected in time. The authorities were directed to refund the amount deposited by the petitioner within two months, reinforcing the principle that rectification before detention precludes penalties. en-us Mon, 17 Feb 2025 00:00:00 +0530 Sat, 22 Feb 2025 08:30:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766334 The HC quashed the penalties imposed on the petitioner for not accompanying an e-tax invoice with goods, citing that the deficiency was due to a technical glitch and was rectified before the detention order. The Court found no evidence of tax evasion intent and ruled that penalties are unjustified if deficiencies are corrected in time. The authorities were directed to refund the amount deposited by the petitioner within two months, reinforcing the principle that rectification before detention precludes penalties. Case-Laws GST Mon, 17 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766334