Gujarat HC set-aside GST order for Lack of reasons for imposition of penalty

CEAT Limited Vs State of Gujarat & Anr. (Gujarat High Court) Order was passed. Such order was unsuccessfully challenged in appeal. Hence, petition was filed. The Hon’ble High Court of Gujarat allowed the writ petition and set aside the orders. The petitioner is a leading manufacturer of tyres. It sent goods from depot in Maharashtra to its factory at Halol, Gujarat. There was no sale involved. An invoice was prepared. An E way bill was generated. However, the goods were intercepted at Vadodara. It was alleged that Part B of the E-way bill did not contain the truck number and hence, penal...