Madras HC grants Taxpayer Opportunity to Contest Despite not Submitting E-way Bill or Lorry Receipt; Sets aside Order with 5% Penalty Remittance [Read Order]

Instead of providing essential records like e-way bills or lorry receipts to demonstrate goods movement within their group entities, the petitioner only asked for more time to gather them, noted the bench
Madras High Court - GST - GST demand - E way Bill - TAXSCAN

The Madras High Court, setting aside the Penalty, has granted a second opportunity to contest the GST demand despite not submitting the E-way bill or the lorry receipt with a condition of 5% penalty remittance. The petitioner, engaged in the metal scrap trading business, found themselves under scrutiny following a surprise inspection conducted by the…

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