https://www.taxtmi.com/caselaws?id=752127 A mere technical lapse in e-way bill compliance, without material showing intent to evade tax, does not justify penal action under the GST regime. The goods carried the correct invoice, the address was reflected, and the description matched the invoice; the only default was non-downloading of the relevant e-way bill form. As the impugned orders recorded no allegation of tax evasion and still imposed the maximum penalty, the HC held that proceedings under Section 129(3) and the consequential seizure and penalty orders were unsustainable. The orders were set aside. en-us Mon, 22 Apr 2024 00:00:00 +0530 Thu, 02 May 2024 20:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752127 A mere technical lapse in e-way bill compliance, without material showing intent to evade tax, does not justify penal action under the GST regime. The goods carried the correct invoice, the address was reflected, and the description matched the invoice; the only default was non-downloading of the relevant e-way bill form. As the impugned orders recorded no allegation of tax evasion and still imposed the maximum penalty, the HC held that proceedings under Section 129(3) and the consequential seizure and penalty orders were unsustainable. The orders were set aside. Case-Laws GST Mon, 22 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752127