No Penalty for e-way bill expiry without giving opportunity of being heard

Nirmal Kumar Mahaveer Kumar Vs Commissioner of Central Goods and Services Tax (Delhi High Court) No penalty shall be imposed on any person without giving him the opportunity of being heard The Hon’ble Delhi High Court in Nirmal Kumar Mahaveer Kumar v. Commissioner of Central Goods and Services Tax and Another [W.P. (C) 8585/2022 dated August 23, 2022] directed that the assessee needs to be given another chance to establish, as to why the subject goods did not reach their designated designation before the expiry of the e-way bill. Remanded back the matter to the assessing authority, to take a...