https://www.taxtmi.com/caselaws?id=448751 Under GST detention and penalty proceedings, technical defects in invoice or e-Way Bill compliance do not justify action unless the authority establishes a real intent to evade tax. Where the accompanying documents contained the relevant transaction details and the e-Way Bills were generated before the penalty order, the lapse was treated as a technical irregularity and the detention and penalty were held unsustainable. An appellate authority also cannot sustain such penalty without meaningfully addressing the taxpayer's explanation and the absence of any finding of evasion. en-us Thu, 25 Jan 2024 00:00:00 +0530 Mon, 22 Dec 2025 17:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448751 Under GST detention and penalty proceedings, technical defects in invoice or e-Way Bill compliance do not justify action unless the authority establishes a real intent to evade tax. Where the accompanying documents contained the relevant transaction details and the e-Way Bills were generated before the penalty order, the lapse was treated as a technical irregularity and the detention and penalty were held unsustainable. An appellate authority also cannot sustain such penalty without meaningfully addressing the taxpayer's explanation and the absence of any finding of evasion. Case-Laws GST Thu, 25 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448751