The Calcutta High Court held that a mere 17-hour expiry of an e-way bill without malafide intent cannot justify a 200% GST penalty and ordered a refund to the petitioner.

CESTAT upheld service tax and interest on Pondicherry Engineering College’s technical testing services but waived the penalty for lack of intent to evade.

The members of the CoC having 66.29% voting share have already approved the resolution to initiate liquidation of the corporate debtor