E-Way Bill Expiry due to Driver’s Uninformed Detour not Grounds for invoking GST S. 129: Allahabad HC quashes Order [Read Order]
Once the dealer has intimated the attending and mediating circumstances under which the e-way bill of the purchasing dealer was cancelled, it was a minor breach. The authority could have initiated proceedings under section 122 of the CGST Act instead of proceedings under section 129 of the CGST Act
By Navasree A.M - On August 30, 2024 10:52 am - 2 mins read
The Allahabad High Court quashed a detention order issued under Section 129 of the GST ( Goods and Services Tax ) Act, finding that the expiry of an e-way bill due to a driver’s detour was insufficient grounds for such action. It observed that intention to evade tax is necessary for invoking Section 129. The…
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