Imposition reduced penalty for non-updation of Part-B of e-way bill without cogent reason justified: Calcutta HC

State Tax Officer Goods & Services Tax Vs Relay Express Pvt. Ltd. & Anr. (Calcutta High Court) Calcutta High Court dismissed the review penalty as imposition of penalty for non-updation of Part-B of e-way bill rightly reduced to INR 50,000/- due to non-disclosure of cogent reasons. Facts- The present review petition has been filed by the State respondents. Accordingly, attention is drawn of this Court to the judgment and order dated 29th November, 2023 submits that challenging the show-cause notice issued in GST MOV 07 and in GST DRC 01 dated 24th July, 2023, inter alia, including the ...