https://www.taxtmi.com/caselaws?id=769393 Gujarat HC held that petitioner, not being a supplier under GST Act Section 2(105) and transporting goods for job work only, could not be penalized Rs.7,36,490 for failing to generate Part-B of E-Way Bill. The court found authorities acted without proper consideration, noting petitioner had generated Part-A of E-Way Bill and valid Delivery Challan with vehicle number. The contravention was deemed technical rather than gross negligence. HC modified penalty to Rs.25,000 and directed refund of excess amount paid by petitioner. en-us Thu, 27 Mar 2025 00:00:00 +0530 Thu, 05 Jun 2025 21:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769393 Gujarat HC held that petitioner, not being a supplier under GST Act Section 2(105) and transporting goods for job work only, could not be penalized Rs.7,36,490 for failing to generate Part-B of E-Way Bill. The court found authorities acted without proper consideration, noting petitioner had generated Part-A of E-Way Bill and valid Delivery Challan with vehicle number. The contravention was deemed technical rather than gross negligence. HC modified penalty to Rs.25,000 and directed refund of excess amount paid by petitioner. Case-Laws GST Thu, 27 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769393