Penalty Overturned for Delayed e-Way Bill; Court Orders Tax Refund Due to Lack of Tax Evasion Intent Evidence.

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....Evasion of tax - Failure to produce the e-Way Bill in time due to certain technical difficulties - although the petitioner failed to generate the e-Way Bill on time, the Tax Invoices issued contained all the relevant details including the detail of the vehicle transporting the goods. - The Court found that the authorities exceeded their jurisdiction by imposing penalty without concrete evidence of intent to evade tax. The Court directed a refund of the amount deposited for tax and penalty. - HC....