https://www.taxtmi.com/article/detailed?id=12366 Penalty under the Uttar Pradesh GST transit provisions should not be imposed for a mere technical lapse of an expired e-way bill where there is no mens rea to evade tax; mens rea is an essential element before invoking penalty. The revenue failed to prove intention or repeated misuse of e-way bills, petitioner's documents were not considered, and the detention/seizure penalty notice and appellate order were quashed as the lapse was treated as a technical violation not warranting penalty. en-us Tue, 27 Feb 2024 12:41:22 +0530 Tue, 27 Feb 2024 12:41:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12366 Penalty under the Uttar Pradesh GST transit provisions should not be imposed for a mere technical lapse of an expired e-way bill where there is no mens rea to evade tax; mens rea is an essential element before invoking penalty. The revenue failed to prove intention or repeated misuse of e-way bills, petitioner's documents were not considered, and the detention/seizure penalty notice and appellate order were quashed as the lapse was treated as a technical violation not warranting penalty. Articles Goods and Services Tax - GST Tue, 27 Feb 2024 12:41:22 +0530 https://www.taxtmi.com/article/detailed?id=12366