https://www.taxtmi.com/article/detailed?id=12382 Typographical or clerical mistakes in an e way bill do not, by themselves, justify penalty under Section 129 of the CGST Act where most required documents accompany the goods; the departmental presumption of tax evasion is rebuttable by material produced by the owner or transporter, and mere technical errors should not lead to penal consequences absent material showing deliberate evasion. en-us Fri, 01 Mar 2024 11:57:52 +0530 Fri, 01 Mar 2024 11:57:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12382 Typographical or clerical mistakes in an e way bill do not, by themselves, justify penalty under Section 129 of the CGST Act where most required documents accompany the goods; the departmental presumption of tax evasion is rebuttable by material produced by the owner or transporter, and mere technical errors should not lead to penal consequences absent material showing deliberate evasion. Articles Goods and Services Tax - GST Fri, 01 Mar 2024 11:57:52 +0530 https://www.taxtmi.com/article/detailed?id=12382