HC reduces penalty for lapsing of e-way bill for bonafide reasons

Ideal Movers Private Limited Vs State Tax Officer (Madras High Court) Section 129 of CGST Act, 2017 is a complete code for the purpose of addressing all violations committed in transit leading to detention, seizure and release of goods and brings within its sweep all such contraventions, irrespective of the gravity of the violation This observation is made in response to the submission of the petitioner that the offence in this case is only the lapsing of e-way bill, and that too for bonafide reasons, and this offence may not be viewed very harshly. I may, in this regard refer to Chapter 16 of...