https://www.taxtmi.com/caselaws?id=447883 Penalty under s.129 of the GST Act was examined where Part-B of the e-way bill contained an incorrect vehicle number due to a minor typographical error. The HC held that mens rea or intent to evade tax is a sine qua non for levy of penalty; a mere clerical mistake, absent any material indicating evasion, cannot justify penal action. Since the discrepancy (wrongly entering digits in the vehicle number) was evidently typographical and not a major lapse suggesting evasion, the penalty was held without jurisdiction and illegal. The impugned penalty order was set aside and the petition was allowed. en-us Tue, 02 Jan 2024 00:00:00 +0530 Mon, 22 Dec 2025 13:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447883 Penalty under s.129 of the GST Act was examined where Part-B of the e-way bill contained an incorrect vehicle number due to a minor typographical error. The HC held that mens rea or intent to evade tax is a sine qua non for levy of penalty; a mere clerical mistake, absent any material indicating evasion, cannot justify penal action. Since the discrepancy (wrongly entering digits in the vehicle number) was evidently typographical and not a major lapse suggesting evasion, the penalty was held without jurisdiction and illegal. The impugned penalty order was set aside and the petition was allowed. Case-Laws GST Tue, 02 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447883