Скачать или смотреть E-way bill Expired | High Court Overturns Penalty demand | Know your Rights | CA Ashwarya Agarwal

In this video, we dive deep into the case of "M/S. Maa Amba Builders & Anr. vs. The Assistant Commissioner of Revenue," where the Calcutta High Court set aside a penalty imposed for transporting goods with an expired e-way bill. The High Court emphasized that simply because an e-way bill expires, it doesn't necessarily indicate an intent to evade tax. We explore the legal arguments, the court's rationale, and the implications of this decision for businesses and taxpayers.

Key Points Discussed:

Background of the case
Legal provisions under the Central Goods and Services Tax Act
Arguments presented by the taxpayer and the state
High Court's judgment and its significance
Practical steps for businesses to handle expired e-way bills

Hashtags:
#EwayBill #TaxLaw #HighCourtJudgment #GST #TaxPenalty #LegalCase #BusinessLaw #EwayBillExpired #CalcuttaHighCourt #TaxCompliance