Case Study Name: Landmark Cars (P.) Ltd. V/S Union of India {HIGH COURT OF GUJARAT) :DATE OF ORDER – 14/06/2024Case Overview: Landmark Cars (P.) Ltd., an authorized distributor of Mercedes Benz cars, faced a penalty under Section 129 of the GST Act due to a mismatch in the vehicle number on an e-way bill. The discrepancy arose when a replacement truck was used after the original truck carrying the cars suffered a breakdown. Key Points of the Judgment:
Background: Landmark Cars (P.)...
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