Recently, a penalty of whopping INR 1.32 crores (approx.) imposed by the Hon’ble High Court (“HC”) of Madhya Pradesh on a transport company namely M/s Gati Kintetsu Express Pvt. Ltd. for non-filing of Part-B of E-Way Bill has created a situation of flux amongst the transporters as to what is the real essence of introducing E-Way Bill system in India – Is it really a system to check tax evasion or...
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