Reconsider 200% Penalty on Non-Generation of E-Invoice; Released vehicle on ₹10 Lakh Deposit: HC

Urmilla Enterprises Pvt. Ltd. Vs State Tax Officer-I (Madras High Court)

Review of matter imposing 200% Penalty on non-generation of E-Invoice due to non-consideration of Circular No. 10/2019 dated 31.05.2019

Conclusion: The Officer was directed  for fresh consideration of Penalty @200% for non-generation of an e-invoice as there was a failure on the part of the department to consider relevant GST circular No. 10/2019 dated 31.05.2019. If the Officer had come to the conclusion that benefit available by virtue of the said circular was not applicable for ass

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