Expiry of E-Way Bill Alone Cannot Justify Maximum GST Penalty: Kerala High Court in TP Metals Case
The Kerala High Court, in a significant judgment delivered by Justice Gopinath P. on 30 July 2024, has held that mere expiry of an e-way bill, without any intention to evade tax, cannot automatically
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GST Adjudication under Scrutiny: Kerala High Court Quashes Order for Violation of Natural Justice
M/s. Ridha Polymers, a registered dealer under the CGST/KSGST Acts, challenged an Order-in-Original (Ext. P5) passed under Section 74 of the CGST/KSGST Act, 2017 for the assessment year 2017–18.
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