GST E-Way Bill Lapses due to Vehicle’s Slow Movement from Engine Default, Authorities should consider Factual Aspects: Allahabad HC quashes Penalty u/s 129 [Read Order]
The court ruled that the slow movement of the vehicle, caused by a mechanical fault in the engine, absolved the petitioner of any intent to evade taxes, thus considering the breach of the e-way bill's time extension as a technical issue
By Navasree A.M - On March 6, 2024 2:33 pm - 2 mins read
The Allahabad High Court has quashed the penalty under Section 129 of the Goods and Services Tax ( GST ) Act stating that the breach committed by the petitioner by not extending the E- way bill is technical and cannot be considered as a sole ground for imposing penalty. The bench of Justice Shekhar B….
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