https://www.taxtmi.com/caselaws?id=390206 The appellate authority found the penalty imposed under Section 129 of the CGST/HPGST Act unwarranted. It was determined that minor mistakes in the E-way Bill should only attract a penalty of Rs. 500/- each under CGST and HPGST, as per relevant circulars. The authority noted that the appellant's actions did not indicate an intention to evade taxes. Consequently, the orders imposing penalties were set aside, and the additional demand was ordered to be refunded. A penalty of Rs. 500/- under SGST and Rs. 500/- under CGST was imposed on the taxpayer in accordance with the GST Circular. en-us Sat, 07 Dec 2019 00:00:00 +0530 Thu, 13 Mar 2025 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390206 The appellate authority found the penalty imposed under Section 129 of the CGST/HPGST Act unwarranted. It was determined that minor mistakes in the E-way Bill should only attract a penalty of Rs. 500/- each under CGST and HPGST, as per relevant circulars. The authority noted that the appellant's actions did not indicate an intention to evade taxes. Consequently, the orders imposing penalties were set aside, and the additional demand was ordered to be refunded. A penalty of Rs. 500/- under SGST and Rs. 500/- under CGST was imposed on the taxpayer in accordance with the GST Circular. Case-Laws GST Sat, 07 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390206