HC Validates E-way Bills as Proof of Ownership of Goods in Transit

Bhawani Traders Vs State of U.P. (Allahabad High Court)

Higher penalty cannot be imposed u/s 129(1)(b) of the CGST Act if owner of goods comes forward to pay penalty

In Bhawani Traders Pvt. Ltd. v. State of Uttar Pradesh [Writ Tax No. 854 of 2023, dated July 24, 2023], the Hon’ble Allahabad High Court ruled that the imposition of a higher penalty under section 129(1)(b) of the Central Goods and Services Tax Act, 2017 (CGST Act) is not permissible

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