High Court Overturns Penalty Order: E-way Bills Confirm Petitioner's Ownership Under GST Act Section 129(1)(b.

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....Penalty order u/s 129(1)(b) of the GST Act, 2017 - Proof of ownership of goods - The E-way Bills being the documents of title to the goods were accompanying the goods hence, the conclusion of the revenue that the petitioner was not the owner of the goods is patently erroneous. - HC....