Penalty cannot be imposed in the absence of E-way bill until the department proves intention to evade tax

Penalty cannot be imposed in the absence of E-way bill until the department proves intention to evade tax https://www.taxtmi.com/article/detailed?id=12347 Penal consequences under the GST regime demand a demonstrable intention to evade tax; mere absence or late generation of an E Way Bill caused by technical glitches or administrative barriers, when accompanied by valid transactional documents, does not by itself justify imposition of penalty. The burden rests on tax authorities to establish actual intent to evade tax before levying penalties, and technical errors without financial implications should not attract punitive measures. en-us Thu, 22 Feb 2024 08:22:49 +0530 Thu, 22 Feb 2024 08:22:49 +0530 TaxTMI RSS Generator Penalty cannot be imposed in the absence of E-way bill until the department proves intention to evade tax https://www.taxtmi.com/article/detailed?id=12347 Penal consequences under the GST regime demand a demonstrable intention to evade tax; mere absence or late generation of an E Way Bill caused by technical glitches or administrative barriers, when accompanied by valid transactional documents, does not by itself justify imposition of penalty. The burden rests on tax authorities to establish actual intent to evade tax before levying penalties, and technical errors without financial implications should not attract punitive measures. Articles Goods and Services Tax - GST Thu, 22 Feb 2024 08:22:49 +0530 https://www.taxtmi.com/article/detailed?id=12347