https://www.taxtmi.com/caselaws?id=751898 Penalty under Section 129 of the CGST Act cannot be sustained on a mere technical or typographical discrepancy in the e-way bill when the goods, invoice and e-way bill otherwise match and there is no material showing intent to evade tax. The HC held that the view that mens rea is irrelevant was contrary to law. As the only error was in the dispatch address and the record did not support an inference of tax evasion, the penalty orders were quashed and the tax and penalty deposited were directed to be refunded. 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 Penalty under Section 129 of the CGST Act cannot be sustained on a mere technical or typographical discrepancy in the e-way bill when the goods, invoice and e-way bill otherwise match and there is no material showing intent to evade tax. The HC held that the view that mens rea is irrelevant was contrary to law. As the only error was in the dispatch address and the record did not support an inference of tax evasion, the penalty orders were quashed and the tax and penalty deposited were directed to be refunded. Case-Laws GST Mon, 22 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751898