https://www.taxtmi.com/caselaws?id=776047 The HC dismissed the petition challenging the penalty under CGST Act, 2017, finding no merit in the claim of absence of intent to evade tax. Evidence showed the actual loading point of goods differed from that declared in the e-Way Bill, corroborated by GPS data and driver statements, violating Rule 138 of GST Rules, 2017. The petitioner had paid the penalty without protest and failed to contest the respondents' action earlier. The court held the petition was an afterthought and lacked substance, affirming the penalty's validity and dismissing the petition in limine. en-us Fri, 25 Jul 2025 00:00:00 +0530 Fri, 01 Aug 2025 18:53:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776047 The HC dismissed the petition challenging the penalty under CGST Act, 2017, finding no merit in the claim of absence of intent to evade tax. Evidence showed the actual loading point of goods differed from that declared in the e-Way Bill, corroborated by GPS data and driver statements, violating Rule 138 of GST Rules, 2017. The petitioner had paid the penalty without protest and failed to contest the respondents' action earlier. The court held the petition was an afterthought and lacked substance, affirming the penalty's validity and dismissing the petition in limine. Case-Laws GST Fri, 25 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776047