https://www.taxtmi.com/caselaws?id=443549 The HC allowed the petition challenging penalty proceedings under Section 129 of HGST/CGST Act. The petitioner's vehicle was searched and Part B of the E-way bill was not filled, but the driver completed it in the officer's presence. The court held that since there was no malafide intention and the omission was procedural in nature, proceedings under Section 129 should not have been initiated per circular dated 14.09.2018. All other required documents were produced by the driver, and the incomplete Part B was rectified immediately during the search. en-us Mon, 11 Sep 2023 00:00:00 +0530 Sat, 19 Apr 2025 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443549 The HC allowed the petition challenging penalty proceedings under Section 129 of HGST/CGST Act. The petitioner's vehicle was searched and Part B of the E-way bill was not filled, but the driver completed it in the officer's presence. The court held that since there was no malafide intention and the omission was procedural in nature, proceedings under Section 129 should not have been initiated per circular dated 14.09.2018. All other required documents were produced by the driver, and the incomplete Part B was rectified immediately during the search. Case-Laws GST Mon, 11 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443549