https://www.taxtmi.com/caselaws?id=799447 Revisionary proceedings under the Karnataka State GST Act remain within the three-year limitation period after excluding the pandemic-related period from 15 March 2020 to 28 February 2022, which applies to judicial, quasi-judicial and departmental proceedings. Penalty for movement of goods was restored because the goods were unloaded at a location not covered by the available tax invoice and e-way bill. Required delivery documents were generated only after interception, and the asserted technical glitch was unsupported by evidence. These circumstances established a wilful attempt to evade tax rather than a minor procedural lapse, leaving the statutory penalty operative. en-us Wed, 16 Sep 2026 00:00:00 +0530 Tue, 22 Sep 2026 08:17:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799447 Revisionary proceedings under the Karnataka State GST Act remain within the three-year limitation period after excluding the pandemic-related period from 15 March 2020 to 28 February 2022, which applies to judicial, quasi-judicial and departmental proceedings. Penalty for movement of goods was restored because the goods were unloaded at a location not covered by the available tax invoice and e-way bill. Required delivery documents were generated only after interception, and the asserted technical glitch was unsupported by evidence. These circumstances established a wilful attempt to evade tax rather than a minor procedural lapse, leaving the statutory penalty operative. Case-Laws GST Wed, 16 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799447