Wrong Declaration In E-Way Bill: Madras High Court Quashes Penalty Under GST As There Was No Intention Of Tax Evasion

The  Madras High Court  bench of  Justice C. Saravanan  has quashed the penalty under GST for a wrong declaration in an e-way bill as there was no intention of tax evasion. The petitioner/assessee challenged the order in Form GST Mov-9 seeking to impose a penalty of Rs. 5,00,774 under Section 129 (3) of the CGST Act, 2017. The petitioner had consigned the goods from its main pl…