Mere E way bill Expiry not amount as intention to evade taxes

Hero Steel Limited Vs Assistant Commissioner State Taxes & Excise-cum- Proper Officer (GST Appellate Authority)

It was held that :

1. Once the tax invoice is issued and the e way bill generated through online GST portal containing all details of the transactions and such details are available with the GST authorities, therefore the possibility of tax evasion is very remote.

2. It was held that the tax/ penalty under section 129 of CGST Act 2017 cannot be imposed merely on the basis of expiry of E way bill and without proving the intention to evade the tax.

3. The penalty order is illegal and against the fundamental principles of law

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