FEATURED JURISPRUDENCE
No Section 129(3) Penalty for E-Way Bill Expiry in Transit: Rajasthan HC in Faruk Rathore v. Dy. Commissioner CGST
Rajasthan High Court holds that an e-way bill lapsing 44 minutes before inspection, without intent to evade tax, cannot attract a Section 129(3) penalty; tax and penalty to be refunded less Rs. 10,000 under Section 122.
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