The Hon’ble Allahabad High Court allowed the writ petition, set aside the order imposing penalty under Section 129(3) of the CGST Act, and directed the Revenue Department to refund the amount of tax and penalty deposited by the Assessee within four weeks, on the ground that the e-way bill expired during the course of transportation of goods due to delay caused by vehicle’s engine failure, and there was no intention to evade payment of tax.
Source A2ztaxcorp
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