GSTAT Sets aside E way Bill Penalty for Fresh Adjudication

Narmada Drinks challenged a penalty of ₹1,09,142 for transporting beverages from Raipur to Fingeshwar without an e-way bill. GSTAT held that the movement was prima facie subject to the e-way-bill requirement, but the original adjudication failed to provide a meaningful hearing and a completed, reasoned determination. The penalty order was set aside and the matter remanded, while the amount already paid remains subject to fresh adjudication.