Tax evasion cannot be presumed merely based on e-way bill expiry
Last updated: 31 July 2021
Court :
Telangana High Court
Brief :
The Hon’ble Telangana High Court in Satyam Shivam Papers Pvt. Ltd. v. Assistant Commissioner ST & Ors. [Writ Petition No. 9688 of 2020 dated June 2, 2021] set aside the order in Form GST MOV-09 passed by the Revenue Department, imposing tax and penalty on the assessee due to the expiry of the e-way bill and Deprecated the Revenue Authority for blatant abuse of power in detaining goods by treating validity of the expiry on the e-way bill as amounting to evasion of tax Held that, no presumption can be drawn that there was an intention to evade tax on account of non-extension of the validity of the e-way bill by the Petitioner or the auto trolley driver.
Citation :
Writ Petition No. 9688 of 2020 dated June 2, 2021
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Bimal Jain
Published in GST
Views : 162
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