A Division bench of the High Court of Tripura recently set aside the imposed penalty for expiry of GST E-way bills and observed that the same had expired during transit, and the assessee was unable to renew them with the competent authority. The petitioner contended that the vehicles carrying taxable goods of the petitioner entered the State of Tripura a few days later than anticipated and during which period, the validity of the GST ‘e-Way bills’ had expired. However, the vehicle was carrying duty-paid goods and there was no attempt to evade duty.
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