https://www.taxtmi.com/caselaws?id=435142 HC dismissed petition challenging penalty for invalid e-way bill. Petitioner transported goods without valid e-way bill, paid penalty without objection, and filed formal appeal. Court held penalty was correctly imposed as statutory violation occurred regardless of intention. Citing precedent, court ruled mens rea irrelevant for statutory penalties - violation alone attracts penalty. Authority acted within statutory powers. Petitioner's belated challenge after voluntary payment without raising procedural objections during assessment was rejected. No grounds found for interference. en-us Fri, 03 Mar 2023 00:00:00 +0530 Mon, 14 Apr 2025 16:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435142 HC dismissed petition challenging penalty for invalid e-way bill. Petitioner transported goods without valid e-way bill, paid penalty without objection, and filed formal appeal. Court held penalty was correctly imposed as statutory violation occurred regardless of intention. Citing precedent, court ruled mens rea irrelevant for statutory penalties - violation alone attracts penalty. Authority acted within statutory powers. Petitioner's belated challenge after voluntary payment without raising procedural objections during assessment was rejected. No grounds found for interference. Case-Laws GST Fri, 03 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435142