E-way bill technical defects do not justify GST detention when transit goods tally and no tax evasion intent is shown.

Transit proceedings under the GST e-way bill regime are not justified where the goods physically verified on interception tally with the e-way bill particulars and no intent to evade tax is found. A mere incomplete or omitted entry in the e-way bill amounts only to a technical breach and, by itself, does not sustain action under Section 129 of the GST Act. On those facts, the impugned detention and related order were held unsustainable.

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Issues: Whether proceedings under Section 129 of the GST Act were sustainable where the goods physically found on inspection tallied with the e-way bill details and no intent to evade tax was found.

Analysis: The goods intercepted in transit were found to correspond with the particulars recorded in the e-way bill. The record did not disclose any discrepancy in the physically verified goods, and the authorities themselves did not record any intent to evade tax. Mere non-filling or incomplete filling of a part of the e-way bill was treated as a technical breach. On these facts, initiation of proceedings under Section 129 of the GST Act was not justified, and the matter was governed by the earlier decision applying the same principle to similar e-way bill irregularities.

Conclusion: Proceedings under Section 129 of the GST Act were vitiated and the impugned order could not be sustained.

Ratio Decidendi: Where transit goods are physically tallying with the e-way bill and no intent to evade tax is made out, a mere technical defect in the e-way bill does not justify proceedings under Section 129 of the GST Act.

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