Appeal Accepted: IGST Levy and Penalty Overturned Due to Missing E-Way Bill; Rs. 10,000 Penalty Imposed u/s 122(1).

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Levy of IGST with penalty - e-way bill has not been generated for the movement of goods - The instant appeal is accepted and the order passed by Assistant Commissioner is set aside - The tax and penalty deposited by the appellant u/s 129 (1) may be refunded - A penalty of Rs Ten Thousand only is imposed on the taxpayer under section 122 (1) of the Act. - Commissioner....