Heavy penalty cannot be imposed for lapsed e-way bill during transit

Faruk Rathore Prop. Of M/s Hindustan Trading Company Vs Dy. Commissioner, Central Goods And Service Tax (Rajasthan High Court) In a recent case before the Rajasthan High Court, Faruk Rathore, Proprietor of M/s Hindustan Trading Company, challenged the imposition of a heavy penalty for a minor offense related to a lapsed e-way bill during transit. The case sheds light on the disproportionate penalties imposed under the Central Goods & Services Tax Act, 2017 (CGST Act, 2017). The petitioner, engaged in the trade of iron items, purchased goods worth Rs. 9,43,993/- from R.K. Steels, Jaipur, on...