https://www.taxtmi.com/article/detailed?id=12483 Non-filing of Part B of the e way bill due to technical difficulties, absent any intention to evade tax and where accompanying documents show no discrepancy, does not by itself warrant imposition of penalty under the statutory detention and seizure penalty provision. The court relied on prior rulings treating mere omission of Part B as a technical defect and emphasized the necessity of demonstrating evasive intent or material documentary irregularity before invoking penal consequences. en-us Mon, 01 Apr 2024 08:10:39 +0530 Mon, 01 Apr 2024 08:10:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12483 Non-filing of Part B of the e way bill due to technical difficulties, absent any intention to evade tax and where accompanying documents show no discrepancy, does not by itself warrant imposition of penalty under the statutory detention and seizure penalty provision. The court relied on prior rulings treating mere omission of Part B as a technical defect and emphasized the necessity of demonstrating evasive intent or material documentary irregularity before invoking penal consequences. Articles Goods and Services Tax - GST Mon, 01 Apr 2024 08:10:39 +0530 https://www.taxtmi.com/article/detailed?id=12483