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- Whether penalty can be levied if goods are transported with expired / without e-way bill ?
Whether penalty can be levied if goods are transported with expired / without e-way bill ?
TRT-2026-689
Issue Favourable to Tax Payer ?:- yes
Held - The appellants had explained that there is absolutely no mens rea on their part and there was no intention to evade payment of tax. Nevertheless, the Adjudicating Authority had imposed full tax and penalty upon the appellants and aggrieved by such order, the appellant had filed the appeal before the First Appellate Authority. The short issue which the Appellate Authority was required to consider as to whether there is any mens rea on th.....
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