The Delhi High Court has held that penalty for mere expiry of an e-way bill is not justifiable when all documents produced except the reason for the delay in transportation of goods are not stated.
The petitioner was represented by Mr Rahul Gupta with Mr Rakesh Kumar and the respondent was represented by.The petitioner, Nirmal Kumar Mahaveer Kumar challenged the order dated 31.12.2021 passed by respondent no.2/Office of Appellate Authority (Delhi GST) which confirmed the demand raised by respondent no.3/Assistant Commissioner, Ward-112, Special Zone, Delhi, towards tax and penalty.
Source Taxscan
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