https://www.taxtmi.com/highlights?id=75180 Levy of penalty - e-way bill had expired four days prior to the date of detention - existence of mens rea - The High Court found no evidence of intent to evade tax in the present case, considering the accompanying documents and the explanation for the delay in movement. - The failure to extend the e-way bill was viewed as a technical breach, insufficient for penalty under Section 129(3) of the Act. en-us Sat, 24 Feb 2024 09:33:17 +0530 Sat, 24 Feb 2024 09:33:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=75180 Levy of penalty - e-way bill had expired four days prior to the date of detention - existence of mens rea - The High Court found no evidence of intent to evade tax in the present case, considering the accompanying documents and the explanation for the delay in movement. - The failure to extend the e-way bill was viewed as a technical breach, insufficient for penalty under Section 129(3) of the Act. Highlights GST Sat, 24 Feb 2024 09:33:17 +0530 https://www.taxtmi.com/highlights?id=75180