High Court Overturns Penalty for Missing Delivery Challan; Correct E-Way Bill Issued, Tax Paid; Section 122 Applies.

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....Levy of penalty - non availability of the delivery challan with the vehicles - In the instant case, there has been no evasion of tax. - E-way bill was properly generated. Tax was properly paid. It was mere non-compliance of the provisions of Section 55(5)(b) - Instead of proceeding u/s 129, the respondents authorities ought to have proceeded u/s 122. - Penalty order set aside - HC....