https://www.taxtmi.com/caselaws?id=446552 HC held that penalty proceedings u/s 129(3) of the West Bengal GST Act, 2017 were vitiated by violation of principles of natural justice. The adjudicating authority failed to consider the taxable person's written defence, particularly that the e-way bill for the consignment was still valid when the substituted vehicle was detained, and passed a non-speaking order. HC clarified that, despite absence of mens rea requirement, penalty under s.129 is not automatic and the authority must evaluate the explanation on merits after affording a hearing as mandated by ss.129(3)-(4). The orders of the adjudicating and appellate authorities were set aside, as was the Single Judge's order, and the matter was disposed of accordingly. en-us Fri, 01 Dec 2023 00:00:00 +0530 Mon, 15 Dec 2025 14:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446552 HC held that penalty proceedings u/s 129(3) of the West Bengal GST Act, 2017 were vitiated by violation of principles of natural justice. The adjudicating authority failed to consider the taxable person's written defence, particularly that the e-way bill for the consignment was still valid when the substituted vehicle was detained, and passed a non-speaking order. HC clarified that, despite absence of mens rea requirement, penalty under s.129 is not automatic and the authority must evaluate the explanation on merits after affording a hearing as mandated by ss.129(3)-(4). The orders of the adjudicating and appellate authorities were set aside, as was the Single Judge's order, and the matter was disposed of accordingly. Case-Laws GST Fri, 01 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446552