The ruling in brief
Where goods in transit were penalized at 200 percent of tax solely due to non- extension of e-waybill at time of police interception and materials showed no other lapse, such penalty violated principles of natural justice and authorities were directed to refund recovered penalty as only failure was non-extension of e-waybill validity during transit
Provisions considered
Section 129, read with section 68, of Central Goods and Services Tax Act, 2017/West Bengal Goods and Services Tax Act, 2017 - Rule 138 of Central Goods and Services Tax Rules, 2017/West Bengal Goods and Services Tax Rules, 2017
This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.