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 if the owner of the goods is willing to pay the penalty for the detained goods. Facts: M/s. Bhawani Traders (“the Petitioner”) was the owner of...