https://www.taxtmi.com/article/detailed?id=12326 A penalty under the GST penalty provision is not warranted where non filing of Part B of the e way bill is a technical omission and the invoice contains the transport details, demonstrating absence of intent to evade tax; prior authority was relied upon to confirm that mere procedural non compliance without mens rea does not attract penalty, and the court directed return of security held in connection with the seizure. en-us Thu, 15 Feb 2024 11:48:44 +0530 Thu, 15 Feb 2024 11:48:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12326 A penalty under the GST penalty provision is not warranted where non filing of Part B of the e way bill is a technical omission and the invoice contains the transport details, demonstrating absence of intent to evade tax; prior authority was relied upon to confirm that mere procedural non compliance without mens rea does not attract penalty, and the court directed return of security held in connection with the seizure. Articles Goods and Services Tax - GST Thu, 15 Feb 2024 11:48:44 +0530 https://www.taxtmi.com/article/detailed?id=12326