The Hon’ble Delhi High Court in Nirmal Kumar Mahaveer Kumar v. Commissioner of Central Goods and Services Tax and Another [W.P. (C) 8585/2022 dated August 23, 2022] directed that the assessee needs to be given another chance to establish, as to why the subject goods did not reach their designated designation before the expiry of the e-way bill. Remanded back the matter to the assessing authority, to take a fresh decision in the matter, after giving the assessee due opportunity to produce relevant material/evidence to establish its case, that the delay in transporting the goods to their destination was on account of genuine reasons.
Source: a2ztaxcorp.com
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