https://www.taxtmi.com/caselaws?id=449922 Penalty imposed for discrepancies in an e way bill was annulled because the department failed to prove any intention to evade tax; the transporting vehicle number mismatch was treated as a clerical error and payment proofs and customs checks supported lawful movement, so penalty was unjustified and deposited amounts were ordered refunded. The ruling emphasises that penalties under transit non compliance require proof of deliberate tax evasion rather than inadvertent mistakes, placing the burden of proof on the tax authority and reserving punitive measures for deliberate misconduct. en-us Mon, 19 Feb 2024 00:00:00 +0530 Thu, 12 Feb 2026 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449922 Penalty imposed for discrepancies in an e way bill was annulled because the department failed to prove any intention to evade tax; the transporting vehicle number mismatch was treated as a clerical error and payment proofs and customs checks supported lawful movement, so penalty was unjustified and deposited amounts were ordered refunded. The ruling emphasises that penalties under transit non compliance require proof of deliberate tax evasion rather than inadvertent mistakes, placing the burden of proof on the tax authority and reserving punitive measures for deliberate misconduct. Case-Laws GST Mon, 19 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449922