https://www.taxtmi.com/highlights?id=74714 Levy of penalty - at the time of detention was that one of the E-Way Bills had expired - The High court held that mens rea to evade tax is essential for imposing penalties. In this case, there was no indication of intent to evade tax. While a technical violation occurred, authorities failed to establish repeated use of the expired E-Way Bill or intent to evade tax. Therefore, the technical violation alone did not warrant a penalty u/s 129(3) of the Act. The court quashed the impugned orders. en-us Wed, 07 Feb 2024 14:14:45 +0530 Wed, 07 Feb 2024 14:14:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=74714 Levy of penalty - at the time of detention was that one of the E-Way Bills had expired - The High court held that mens rea to evade tax is essential for imposing penalties. In this case, there was no indication of intent to evade tax. While a technical violation occurred, authorities failed to establish repeated use of the expired E-Way Bill or intent to evade tax. Therefore, the technical violation alone did not warrant a penalty u/s 129(3) of the Act. The court quashed the impugned orders. Highlights GST Wed, 07 Feb 2024 14:14:45 +0530 https://www.taxtmi.com/highlights?id=74714