https://www.taxtmi.com/article/detailed?id=12285 A typographical discrepancy in the e-way bill vehicle number was treated as a minor irregularity; absent material establishing intent to evade tax, the mens rea requirement for imposing penalty under the CGST framework is not met, and administrative penalty orders proceeding solely on such clerical error lack jurisdictional justification. en-us Mon, 05 Feb 2024 08:48:44 +0530 Mon, 05 Feb 2024 08:48:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12285 A typographical discrepancy in the e-way bill vehicle number was treated as a minor irregularity; absent material establishing intent to evade tax, the mens rea requirement for imposing penalty under the CGST framework is not met, and administrative penalty orders proceeding solely on such clerical error lack jurisdictional justification. Articles Goods and Services Tax - GST Mon, 05 Feb 2024 08:48:44 +0530 https://www.taxtmi.com/article/detailed?id=12285