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Section 129(1)(a) of the GST Act treats transportation in contravention of the Act or Rules, including movement after expiry of an e-way bill, as attracting civil penalty without requiring proof of intent to evade tax. A claimed vehicle breakdown must be established by reliable material. GPS data concerning another vehicle, repair records lacking evidentiary value, and an explanation not contemporaneously disclosed do not substantiate the claim. Guidance that does not address movement with an expired e-way bill provides no justification; on these facts, the penalty was upheld.
Section 129(1)(a) of the GST Act treats transportation in contravention of the Act or Rules, including movement after expiry of an e-way bill, as attracting civil penalty without requiring proof of intent to evade tax. A claimed vehicle breakdown must be established by reliable material. GPS data concerning another vehicle, repair records lacking evidentiary value, and an explanation not contemporaneously disclosed do not substantiate the claim. Guidance that does not address movement with an expired e-way bill provides no justification; on these facts, the penalty was upheld.
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TaxTMI 
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