https://www.taxtmi.com/highlights?id=87737 HC ruled that the petitioner, not being a 'supplier' under GST Act Section 2(105), was improperly penalized Rs.7,36,490/- for failing to generate Part-B of E-Way Bill during goods transportation for job work. The court found the penalty disproportionate, considering the petitioner had generated Part-A of E-Way Bill and provided a valid Delivery Challan. The impugned order was modified, reducing the penalty to Rs.25,000/- and directing respondents to refund the excess amount through Electronic Cash or Credit Ledger, thereby partly allowing the petition and rectifying the unjustified punitive action. en-us Thu, 24 Apr 2025 13:17:47 +0530 Thu, 24 Apr 2025 13:17:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=87737 HC ruled that the petitioner, not being a 'supplier' under GST Act Section 2(105), was improperly penalized Rs.7,36,490/- for failing to generate Part-B of E-Way Bill during goods transportation for job work. The court found the penalty disproportionate, considering the petitioner had generated Part-A of E-Way Bill and provided a valid Delivery Challan. The impugned order was modified, reducing the penalty to Rs.25,000/- and directing respondents to refund the excess amount through Electronic Cash or Credit Ledger, thereby partly allowing the petition and rectifying the unjustified punitive action. Highlights GST Thu, 24 Apr 2025 13:17:47 +0530 https://www.taxtmi.com/highlights?id=87737