No Penalty for Goods Movement if E-Way Bill Canceled Without Intent to Evade GST Under CGST Act Sections 129 & 130.

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....Levy of penalty - Movement of goods wherein e-way bill was cancelled by the purchaser - Since there is no intention to evade GST, no penalty can be imposed - The legislation makes intent to evade tax a sine qua non for initiation of the proceedings u/s 129 and 130 of the CGST Act. - HC....