https://www.taxtmi.com/caselaws?id=751898 HC ruled that minor e-way bill discrepancies without clear tax evasion intent do not warrant penalty under Section 129(3) of CGST Act. The court quashed penalty orders, emphasizing mens rea is essential for imposing tax penalties. Directed respondents to refund tax and penalty within four weeks, supporting taxpayer's challenge against technical non-compliance. en-us Mon, 22 Apr 2024 00:00:00 +0530 Mon, 28 Apr 2025 18:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751898 HC ruled that minor e-way bill discrepancies without clear tax evasion intent do not warrant penalty under Section 129(3) of CGST Act. The court quashed penalty orders, emphasizing mens rea is essential for imposing tax penalties. Directed respondents to refund tax and penalty within four weeks, supporting taxpayer's challenge against technical non-compliance. Case-Laws GST Mon, 22 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751898