Sep 25, 2025
Penalty reduced as non-generation of Part-B of e-way bill for job work movement was treated as clerical lapse and not tax evasion
Case Summary Case Title: M/s Boron Rubbers India v. Union of India & Ors.Court: High Court of Gujarat, AhmedabadPetition No.: R/Special Civil Application No. 9617 of 2023Judgment Date: 27 March 2025Category of Dispute: Penalty under Section 129 – E-Way Bill non-compliance (clerical lapse)Relevant Provisions: Section 68, Section 129(1)(a), Section 143 of CGST Act, 2017; Rule 138 of CGST Rules,…