https://www.taxtmi.com/caselaws?id=442428 Detention and penalty under s.129 GST Act for non-carriage of an e-way bill was held unsustainable where the goods originated and were destined within another State, the tax invoices and GR were admitted genuine, and a State notification exempted items other than specified goods from the e-way bill requirement. The HC found the authorities themselves accepted there was no intention to unload in the taxing State or evade tax, and no discrepancy in accompanying documents; a mere technical lapse could not justify penalty. The impugned detention/penalty orders were set aside and any amount deposited was directed to be refunded within the stipulated time. en-us Mon, 28 Aug 2023 00:00:00 +0530 Mon, 22 Dec 2025 13:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442428 Detention and penalty under s.129 GST Act for non-carriage of an e-way bill was held unsustainable where the goods originated and were destined within another State, the tax invoices and GR were admitted genuine, and a State notification exempted items other than specified goods from the e-way bill requirement. The HC found the authorities themselves accepted there was no intention to unload in the taxing State or evade tax, and no discrepancy in accompanying documents; a mere technical lapse could not justify penalty. The impugned detention/penalty orders were set aside and any amount deposited was directed to be refunded within the stipulated time. Case-Laws GST Mon, 28 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442428