Judicial Corner : High Court of Gujarat held that demand of tax and Penalty was not sustained when e-way bill expired during transit due to truck having remained in non-motorable condition without any intention to evade payment of tax. (27.03.2023)

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  • High Court of Gujarat held that demand of tax and Penalty was not sustained when e-way bill expired during transit due to truck having remained in non-motorable condition without any intention to evade payment of tax.