Topic: Intent to Evade Tax

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.