https://www.taxtmi.com/caselaws?id=291595 A mere procedural lapse in e-way bill documentation, without evidence of intent to evade tax, does not justify detention-based tax and penalty under Section 129(3). Here, Part-B of the e-way bill was completed before the detention memo, and the record did not show mala fide conduct or conscious disregard of the statutory requirement, so the full tax-and-penalty demand was set aside. However, the incorrect particulars in the documents still amounted to a lesser contravention, and a nominal penalty for defective documentation was upheld under Section 125. en-us Thu, 21 Nov 2019 00:00:00 +0530 Wed, 12 Mar 2025 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291595 A mere procedural lapse in e-way bill documentation, without evidence of intent to evade tax, does not justify detention-based tax and penalty under Section 129(3). Here, Part-B of the e-way bill was completed before the detention memo, and the record did not show mala fide conduct or conscious disregard of the statutory requirement, so the full tax-and-penalty demand was set aside. However, the incorrect particulars in the documents still amounted to a lesser contravention, and a nominal penalty for defective documentation was upheld under Section 125. Case-Laws GST Thu, 21 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291595