High Court to Reconsider Penalty on Detained Goods Due to Expired E-Way Bill; Physical Verification Report Discrepancy Noted.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Seeking release of goods - Expired E-Way bill - The statements made at para-11 of the counter affidavit by the respondent regarding the mismatch in the quantity of goods with the Invoices are not substantiated by the physical verification report issued by the department in Form GST MOV- 04 (Annexure-7). The impugned action has entailed penalty without due consideration of the plea raised by the petitioner and without proper application of mind. - Matter restored back - HC....