GST Penalty without Intent to Evade Tax is Arbitrary: HP High Court

Kunal Aluminum Company Vs State of Himachal Pradesh & ors. (Himachal Pradesh High Court)

Brief Facts: The petitioner’s vehicle carrying aluminum scrap was intercepted due to non-production of an e-way bill. Although IGST had already been paid on the goods at the time of clearance from Customs, authorities-imposed tax and penalty under Sections 129 and 130 of the CGST Act, alleging evasion. The goods were released after the petitioner furnished a bank guarantee, and the appeal against the penalty was dismissed.

Issue Involved:

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