Penalty couldn’t be levied where E-way bill was submitted with some delay but before conclusion of penalty proceedings: HC

No Comments

Where assessee’s goods were seized while being imported by it on ground that E-Way Bill was not found accompanying goods and penalty proceeding were initiated, since assessee had produced E-Way Bill downloaded from website of department though with some delay but before conclusion of penalty proceedings and also there was no allegation of evasion of tax liability, penalty order same were to be quashed.

Citation: [2018] 91 taxmann.com 212 (Allahabad)